The New Types Of Commercial Bribery And Governance

The Commercial bribery in China is long time standing,and quite serious.Particularly in the fields of health care,government procurement, construction,and financial so on it is the hidden rule.Along with the attack thorough,the commercial bribery's form also tends to be more and more hidden and diverse.There are many new types of commercial bribery.At present the research of the commercial bribery and whose control focus on performance and genetic analysis,legal regulations and cultivation of clean government,while the study about investigation and analysis of evidence from the perspective of accounting,auditing,particularly forensic accounting is rare.This paper intends to explore new types of commercial bribery and governance from the perspective of Forensic accounting.This paper is divided into four parts.The first part is the performance and the characteristic of the new types of commercial bribery,focus on Transaction-Bribery,Free Obtained Share-Bribery,Reward-Bribery, Ownership of not change property-Bribery.The second part is the root causes of the new types of commercial bribery,includes the new types of commercial bribery's economic causes,political causes,and cultural and educational causes.PartⅢis about new types of commercial bribery's investigation and the collection of evidence from the perspective of Forensic Accounting.Although new commercial bribery's technique is getting more and more covert,it still leaves clues or traces.Bribe money must be entered in the account book,therefore the commercial bribery often accompanied by changing or forging accounting information. Through carefully checking accounts and accounting documents,it is possible to find the evidences of commercial bribery.This part is focusing on the red flags of the four new types of commercial bribery,and how to carry on the investigation and evidence collection.The forth part is about the comprehensive countermeasures against new types of commercial bribery,on the basis of referring to Finland,the United States,Singapore and other countries' experience and the insufficiency of China's existing government mechanism.Through strengthening the legal rules and regulations system and establishing a powerful agency to enforce the law; improving the organization's internal controls system;strengthening social supervision;and strengthening anti-commercial bribery and occupational ethics education,construct a long term and effective anti-commercial bribery mechanism.