| The commercial bribery is increasingly rampant in our society has brought theserious harm. Commercial bribery will be for bribery and improve commodity coststo products, seriously harm the interests of consumers. The cost of bribery in variousforms is included in the cost of commodity production, or by other methods ofaccounting, spending will be commercial bribery charges from the account, hascaused a sharp reduction in the state’s tax.In this paper, GlaxoSmithKline commercial bribery case as the angle of view, thebehavior and the legal regulation of commercial bribery inquiry. Based on the modelof GlaxoSmithKline in commercial bribery case analysis, elaborated its typicalcharacteristics as the commercial bribe behavior, and strive to proceed from theoverall train of thought, the loopholes in the law of our country at present exists inanti commercial bribery, constructive suggestions put forward construction of severalaspects of the improvement of the legal system, the relevant supporting system tofollow up government action, improve bidding system and information database.The article pointed out that the traditional form of current commercial briberyand derived form The main traditional forms present in this field are: rebate,commission, bonus and other illegal ways; mainly derived form includes: bribery, inorder to study the curve provide travel opportunities, held the name of expertseminars and training courses, sponsored conferences and forums, as well as the "sexbribe" etc..This paper is a case study of GlaxoSmithKline Co, mainly involves thefollowing acts of commercial bribery: provide the opportunity to travel abroad for therelated personnel to inspect the name use travel agency for false number of falselymaking out invoice cash sponsorship way; doctors and other relevant working personnel to participate in international conferences, academic forum to help boost itssocial influence; design expert seminars, training courses, the training feesreimbursement for bribery "black gold"; take "sex bribe" means to doctors andofficials, in order to maintain long-term cooperation。The article by comparing and analyzing the Chinese mainland and Hongkongarea and abroad (such as America, Britain, Japan and Germany) legal regulation ofcommercial bribery, and compare the domestic and foreign legislation, and bycomparison of our method when the existing problems of the legal regulations.Through comparative analysis, and summarizes the main problems of legalregulation exists widely in our commercial bribery, the main external form is:incomplete legal system, the relevant legal provisions are scattered, lack of logic andreason; legal constraints, standardize subject is not clear, standardize the behavior hasthe limitation, legal liability the system is not perfect, formed a huge legal loophole;management mechanism construction is not perfect, the relevant laws and regulationsPang are much complicated, lead to decentralized governance management structureof commercial bribery, enforcing the law is not a law enforcement scale eachdepartment acting on its own, different, it is difficult to form effective fighting force,but also causes the treatment cost of the waste; lack of self-discipline mechanisminvestigation of commercial bribery, and to find great difficulty; anti-monopolymechanism is insufficient, causes the commercial bribery phenomenon can not bebroken.The loopholes in the law, at present our country in the anti commercial briberylegislation proposed the question, analysis question, in order to change the whole ideaof direction, the specific implementation measures put forward suggestions forimprovement, and to solve the problem. At present, a pressing matter of the momentis that our country needs to establish the legal system of commercial briberygovernance perfect, further promote the relevant system, such as accounting andauditing system, bank tracking system, government regulation of industry biddingsystem, information management database system, self accusation and informantsystem plea bargaining system. Perfect, commercial bribery in the legal regulationlevel specifically should define the scope of the connotation of commercial bribery, commercial bribery crime subject to expand, raise the cost of illegal of commercialbribery, commercial bribery governance institutions set up independent reunification,strengthen international cooperation against commercial bribery, in order to achievethe effective regulation of commercial bribery, promote the establishment oflong-term mechanism of anti commercial bribery. |