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Research On Accounting Issues Of Anti-Commercial Bribery

Posted on:2008-06-26Degree:MasterType:Thesis
Country:ChinaCandidate:W Q XingFull Text:PDF
GTID:2189360212486182Subject:Accounting
Abstract/Summary:PDF Full Text Request
The commercial bribery is always be governed by all the countries in the world with market economy. Our country has taken anti-commercial bribery as a priority in 2006's anti-corruption work and it is the first time we treat it like this on the "anti-corruption" history in China. It also explains that the commercial bribery is widespread and should be severely punished. The anti-commercial bribery work requires help from all aspects. The accounting and related auditing system is really an important aspect in them.By virtue of related knowledge, my article is aimed at finding out the role of accounting in the anti-commercial bribery work and providing a basis for the theory and practice development. On the hole it is arranged in five chapters.Chapter one: By doing economic analysis of the commercial bribery behavior we try to find out the mechanism of accounting in governing the bribery. In the meanwhile we discuss some cases and bring forward the three principle accounting problems in anti-commercial bribery work.Chapter two: According to normal logic, we discuss the internal accounting control system for anti-commercial bribery and suggest to build a new internal control system based on the independence of accounting supervise authority.Chapter three: While making clear the core position of accounting information reveals we discuss the difficulties in the recognition and disclosure of accounting information related with the commercial bribery behavior and the corresponding solutions.Chapter four: By structuring some game models, we have a research on the effect of CPA in the anti-commercial bribery work and make some suggestions.Chapter five: We take a look at the accounting and related clauses of anti-commercial bribery laws at home and abroad and make some suggestions on the legislation of related field.
Keywords/Search Tags:commercial bribery, internal accounting control, accounting information, audit supervision
PDF Full Text Request
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