Investigation And Governance Of Commercial Bribery Based On The Perspective Of Forensic Accounting

In recent years, the governance of the crime of commercial bribery has become a global problem. For China, it is not around the past Hom.Commercial bribery in our country not only a long time, and very serious, especially in areas such as procurement, real estate, finance, health care is to become the employees to pursue a limb "unspoken rules". Although China has introduced the corresponding provisions of the relevant laws, regulations, and other acts of commercial bribery, because the profit-driven mentality of the society as a whole "money first" and the erosion of Western materialism, the public awareness of the law is weak legal system is not soundness and regulatory measures in place and other reasons, and despite repeated prohibitions.Commercial bribery, kickbacks, discounts the form of consultancy fees for the cost of these unreasonable, does not meet the requirements of the relevant financial legal system, can not reasonably be accounted for, both commercial bribery actors is bound to be a way of accounting cook the books to conceal. In particular, for bribery side, investigate and deal with false accounts of the accounting is an extremely effective breakthrough in the investigation of commercial bribery cases. This article is mainly through the study of forensic accounting how commercial bribery investigation to obtain evidence of a crime, to provide effective means for the anti-commercial bribery.The article is divided into four parts.The first part reflects the characteristics of commercial bribery, which focuses on the analysis of a new form of expression four commercial bribery; for commercial bribery analysis of the causes described four aspects of the economic reasons, social reasons, institutional reasons and individual reasons. At the same time due to the formation of commercial bribery has deep economic roots, so I tried from an economic point of view, both commercial bribery main behavior of decision-making game models based on the theory of cost-benefit, depth of the economic causes of commercial bribery.The second part is to analyze the role of forensic accounting in the anti-commercial bribery, new commercial bribery is more subtle, relying solely on traditional means to govern commercial bribery is always some not wholly satisfactory. Therefore, in order to more effective management of commercial bribery, it is necessary to adopt a comprehensive treatment of a variety of ways, and forensic accounting special advantage in terms of bribery in business, has become an inevitable choice.The third part is to analyze forensic accounting investigation and evidence gathering ideas about typical of commercial bribery. Despite the new commercial bribery is more subtle, bribery money is to go to account. so the actors how to cover up, there will always leave clues. Carefully examined the accounts and accounting documents, it is possible to find a breakthrough and evidence to investigate and deal with commercial bribery.The fourth part is the commercial bribery countermeasures based on the perspective of forensic accountants. First, to strengthen the legal system, improve the governance mechanism of China’s commercial bribery; Second, is made from the perspective of the accounting treatment bribery in business strategies, including to strengthen the construction of the internal control system to improve the accounting system of supervision; to carry out the fraud audit, and increase the deterrent of commercial bribery; to further expand the scope of disclosure of information outside of the financial statements, requiring mandatory disclosure of commercial bribery.The innovation of this paper is mainly manifested in the following two aspects:1. Bringing the theory of forensic accounting into the anti-commercial bribery. This article attempts to analysis the commercial bribery from the perspective of foresic acconunting preliminarily, which can be said to be useful attempt,and provide reference for the next study.2. Summing up several new types of commercial bribery in China in recent years, a sign of recognition and investigation of specific ideas from the perspective of forensic accountants. Through case study method specifically discussed how typical commercial bribery in the New Era in China to carry out the investigation and evidence collection, and thus a little humble practice contribution to China’s anti-commercial bribery.