商业贿赂认定中“如实入账”的功能重塑与规则细化  

Function Reshaping and Rules Refining of the“Truthful Accounting”Rule in the Identification of Commercial Bribery

作　　者：刘继峰[1] 涂静轩 Liu Jifeng;Tu Jingxuan

机构地区：[1]中国政法大学民商经济法学院,北京100088 [2]中国政法大学法律硕士学院,北京100088

出　　处：《中州学刊》2024年第10期54-62,共9页Academic Journal of Zhongzhou

摘　　要：在反不正当竞争法的适用中,商业贿赂认定与“如实入账”认定长期混同。“如实入账”规则在法律规范中的定位不明,缺乏具体的认定规则,严重影响商业贿赂认定的稳定性。商业贿赂的实质是不正当地谋取交易机会或竞争优势,不实入账仅是商业贿赂的外在表征,通过独立的“如实入账”规则无法完成不正当性判断,但折扣、佣金的如实入账能够排除商业贿赂违法风险。反不正当竞争法下“如实入账”的内涵应当包括真实性、完整性和合理的确认与计量。折扣和佣金“如实入账”的前提是支付行为具有谋取交易机会或竞争优势的目的,会计处理需要体现经营者营业收入和商品成本的减少且计量准确。只有故意的会计舞弊应当认定为反不正当竞争法下的不实入账。In the application of the Anti-Unfair Competition Law,the determination of commercial bribery has long been confused with the determination of“truthful accounting”.The positioning of the rule of“truthful accounting”in legal norms is unclear,and there is a lack of specific recognition rules,which seriously affects the stability of commercial bribery recognition.The essence of commercial bribery is the improper pursuit of trading opportunities or competitive advantages and false accounting is only an external manifestation of commercial bribery.“Truthful accounting”rules cannot independently determine the impropriety,but the truthful accounting dis⁃counts and commissions can eliminate the risk of illegal commercial bribery.The connotation of“truthful accounting”under the Anti-Unfair Competition Law should include authenticity,integrity and reasonable recognition and measurement.The premise of the“truthful accounting”of discounts and commissions is that the payment behavior has the purpose of seeking trading opportunities or competitive advantages,and accounting treatments need to reflect the reduction of operating revenue and cost of goods with accurate measurement.Only intentional accounting fraud should be recognized as false accounting under the Anti-Unfair Competition Law.

关 键 词：“如实入账” 商业贿赂 会计规则 真实性 

分 类 号：D922.291[政治法律—经济法学]