基于法务会计视角的商业贿赂调查及其治理

发布时间：2018-07-03 03:02

本文选题：商业贿赂 + 法务会计　；参考：《西南财经大学》2012年硕士论文

【摘要】：近年来,对商业贿赂犯罪的治理,已经成为一个全球性的研究难题。对中国来说,更是绕不过去的坎。商业贿赂的问题在我国不仅由来已久,而且相当严重,尤其在采购、房地产、金融、医疗等领域更是成为从业人员奉行不讳的“潜规则”。虽然我国已出台了相关的法律、法规等对商业贿赂行为做出了相应规定,但却因为整个社会“金钱至上”的逐利心态和西方物质享乐主义的侵蚀、民众法律意识的淡薄、法制不健全及监管措施不到位等原因而屡禁不止联合国所做的一项调查表明,在全球范围内,商业贿赂使得合同成本提高了15%左右。而在中国,这一数字可能更高。商务部的统计资料说,仅药品行业中,作为商业贿赂的回扣一项,每年就侵吞国家资产约7.72亿元,约占全国医药行业全年税收收入的16%,这个成本最终由公众承担。商业贿赂不仅让社会承受巨大损失,而且最终将侵蚀市场经济公平竞争之基。一个恰当的比喻是,市场竞争是组成市场经济的细胞,而商业贿赂连同其他不正当竞争方式则被看作是癌细胞,一旦产生且不加以遏制的话,将毁掉作为良性细胞的其他竞争方式,最终将毁了市场经济本身。商业贿赂的负作用已是世界共识,美国的《反海外腐败法》正是基于这样的考虑而制定。眼下中国也正面临当时美国之担忧。反商业贿赂势在必行,而制度建设和制止权力寻租则是必要的良方。毫无疑问,中国也不应该成为商业贿赂的“温床”,因为这将毁掉我们试图建立起来的好的市场经济。商业贿赂行为主要表现为回扣、折扣、顾问费等形式,对于这些不合理的的费用,不符合相关财务法律制度的要求,无法合理入账,商业贿赂行为主体双方势必要通过会计假账的方式来加以掩盖。尤其是对于行贿方来说,查处其会计假账是调查商业贿赂案件的一个极为有效的突破口。因此本文主要通过研究法务会计如何对商业贿赂行为进行调查来获取犯罪证据,以为反商业贿赂提供有效手段。目前我国国内对于商业贿赂的研究相对较少,且不够深入,主要集中在研究商业贿赂的表现形式、根源分析、制度建设及法律规制等方面,从会计、审计方向尤其是法务会计角度进行证据的收集和调查分析的研究却非常少。因此本文拟从法务会计的视角,采用理论分析、案例分析、比较分析、逻辑演绎的方法,综合运用会计学、审计学、法学、证据学等学科知识来探讨几种典型的商业贿赂的调查取证方法及治理。文章主要分为四个部分。第一部分为商业贿赂的形成原因与反映特征,其中重点分析的是交易型贿赂、干股分红型贿赂、合作投资型贿赂、挂名领薪型贿赂等四种商业贿赂新的表现形式；对于商业贿赂的成因分析主要从经济原因、社会原因、制度原因和个体原因等四个方面来进行阐述。同时由于商业贿赂的形成有深刻的经济根源,因此笔者试图从经济学的角度,基于成本收益理论建立商业贿赂主体双方行为决策博弈模型来深入探讨商业贿赂的经济成因。第二部分为分析法务会计在反商业贿赂中发挥的作用,由于新型商业贿赂行为越来越隐蔽和巧妙,仅仅依靠传统的手段来治理商业贿赂总有些不尽如大意的地方。因此要想更为有效的治理商业贿赂,就要采用多种方式综合治理,法务会计由于其在治理商业贿赂方面的特殊优势,因此就成为了必然选择。这部分主要介绍法务会计对商业贿赂调查取证的一般思路和方法。第三部分为典型商业贿赂的法务会计调查取证思路。尽管新型的商业贿赂的手法越来越隐蔽,但行贿方花钱就要走账,往往伴随着纂改、伪造会计信息等行为,因此不管行为人如何掩饰,总会留下蛛丝马迹。通过仔细检查账目和相关会计凭证就有可能找到查处商业贿赂行为的突破口和证据,法务会计的调查取证方法在这里正可以发挥其优势。本部分通过案例分析阐述了交易型贿赂、干股分红型贿赂、合作投资型贿赂、挂名领薪型贿赂这四种典型商业贿赂的征兆识别方法以及如何运用法务会计手段进行调查取证。第四部分为基于法务会计视角提出商业贿赂的治理对策。一是加强法制建设,完善我国商业贿赂的治理机制,包括完善立法,出台《反商业贿赂法》,成立独立的执法机构——商业贿赂调查局,加大执法力度；二是法务会计要加强自身的发展和完善,从制度上引进法务会计诉讼支持业务和建立专家证人制度,确立法务会计鉴定制度的规范性,深化法务会计理论研究,形成我国法务会计理论结构。本文的创新点主要表现在以下两个方面： 1、将法务会计的概念和理论引入到反商业贿赂中来。目前我国国内大多数学者对于商业贿赂治理的研究还是按照传统的思路和治理方式来设计治理的方案,包括加强法律规制和审计监督、完善内控等方面。而尚未注意到法务会计作为一个有效的查找犯罪线索的手段,在商业贿赂治理中的特殊作用。因此,本文试图从法务会计的角度来研究商业贿赂的调查取证问题,进而对其提出行之有效的治理措施,并希望通过这样一种有益的尝试,为今后的研究提供一点借鉴。 2、总结我国近年来出现的几种典型的新类型商业贿赂,从法务会计的视角提出征兆识别的方法和调查取证的具体思路。虽然目前国内很多学者都对新型商业贿赂做了进一步的研究,但大多数研究的都是对商业贿赂犯罪的法律定性问题,并基于此从法律规制方面对这些新时期出现的典型商业贿赂如何进行法律规制,而并鲜有人讨论如何对商业贿赂行为进行调查,如何对商业贿赂证据进行认定的问题。本文通过案例分析的方法具体讨论了如何对我国新时期出现的商业贿赂行为进行调查取证,从而为我国反商业贿赂的实践贡献一点绵薄之力。本文的不足点主要体现在：法务会计作为一门新兴的学科,对于它的研究还不够深入,理论框架体系尚未完善,对法务会计的内容也未形成统一认识,而且将法务会计引入到商业贿赂中也鲜有人涉及,、本文主要从法务会计的调查取证这个最为基本的手段来论述,研究相对比较浅显,还有待今后继续深入地研究。
[Abstract]:In recent years , the governance of commercial bribery crime has become a global research problem . For China , it is not the past .

The problem of commercial bribery is not only a long time but also quite serious , especially in the fields of procurement , real estate , finance , medical treatment and so on . Although China has issued relevant laws , regulations and so on , it has made corresponding provisions on commercial bribery .

According to a survey conducted by the United Nations , commercial bribery has increased the cost of contracts by around 15 per cent globally . In China , the figures are likely to be higher . According to the Ministry of Commerce statistics , as a return to commercial bribery in the pharmaceutical industry , the misappropriation of State assets per year is about $ 7.72 billion , accounting for about 16 per cent of the total annual tax revenue of the national pharmaceutical industry , which is ultimately borne by the public .

Commercial bribery is not only a huge loss to the society but will eventually erode the fair competition of the market economy . A proper metaphor is that market competition is a cell that makes up a market economy , and that commercial bribery , along with other unfair competitive practices , is considered a cancer cell . In the end , the negative role of commercial bribery is based on the considerations . Anti - commercial bribery is imperative , and the system - building and suppression of power - seeking is necessary . No doubt , China should not become a " hotbed " of commercial bribery , as it will destroy the good market economy we are trying to establish .

Commercial bribery is mainly manifested in the form of kickbacks , discounts , consultancy fees and so on . For those unreasonable fees , it is not in conformity with the requirements of the relevant financial legal system and cannot be properly accounted for . In particular , it is an extremely effective breach in the investigation of commercial bribery cases . Therefore , it is mainly used to investigate how forensic accounting can investigate the behavior of commercial bribery to obtain evidence of crime and provide effective means for anti - commercial bribery .

At present , the research on the collection and investigation of commercial bribery is relatively few , and the research on the collection and investigation of the evidence from the accounting , auditing direction , especially the forensic accounting angle , is very little in the aspects of the forms of commercial bribery , the root cause analysis , the system construction and the legal regulation .

The article is divided into four parts .

The first part is the reasons and characteristics of the formation of commercial bribery , which focuses on the new forms of commercial bribery , such as transaction - based bribery , dividend - based bribery , cooperative investment - based bribery , hook - up and salary - paid bribes , etc .
This paper expounds the reasons of commercial bribery mainly from four aspects : economic reason , social reason , system reason and individual reason . At the same time , because of the deep economic root of the formation of commercial bribery , the author tries to probe into the economic cause of commercial bribery based on the theory of cost - benefit to establish the game model of behavior decision - making of commercial bribery .

The second part is to analyze the role of forensic accounting in anti - commercial bribery . Because the new commercial bribery is more and more subtle and ingenious , it is necessary to manage commercial bribery by means of traditional means . Therefore , it is an inevitable choice to deal with commercial bribery in a variety of ways . As a result , the general idea and method of forensic accounting for commercial bribery investigation are introduced .

The third part is the legal accounting investigation and evidence collecting thought of typical commercial bribery . Although the new type of commercial bribery is more and more hidden , it is often accompanied by actions such as compiling reform and falsifying accounting information , so it is possible to find the breach and evidence of the behavior of commercial bribery .

The fourth part is divided into the countermeasures for the management of commercial bribery based on the perspective of legal accounting . First , we should strengthen the construction of legal system and improve the governance mechanism of commercial bribery in our country , including perfecting legislation , introducing laws against commercial bribery , establishing an independent law enforcement agency _ commercial bribery investigation bureau , and strengthening law enforcement ;
The second is that forensic accounting should strengthen its own development and perfection , introduce legal accounting litigation support business from the system , establish expert witness system , establish the standardization of legal accounting appraisal system , deepen the research of forensic accounting theory , and form the theoretical structure of forensic accounting in China .

The innovation points of this paper are mainly represented in the following two aspects :

1 . The concept and theory of forensic accounting are introduced into anti - commercial bribery . At present , most scholars in China do not have noticed the special role of legal accounting as an effective means to find the criminal clue and improve the internal control .

2 . To summarize some typical new types of commercial bribery in China in recent years , and put forward the method and the specific thinking of investigation and evidence from the perspective of legal accounting . Although many scholars in China have made further research on the new commercial bribery , most of the research is about the legal regulation of the commercial bribery crime , and how to make investigation on the commercial bribery evidence .

The deficiency points in this paper are mainly embodied in :

As a new discipline , forensic accounting is not enough for its research , the theoretical framework system has not been improved , the content of forensic accounting has not formed unified understanding , and the introduction of forensic accounting into commercial bribery has rarely been involved . This paper mainly discusses the most basic means of forensic accounting , and it is still further studied in the future .
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D918.95

【参考文献】