A Case Study Of Commercial Bribery In Wine Company

Commercial bribery is generated with the development of commodity economy, it has beenthe development of market economy in the world focused on the object of regulation. Notonly does it undermine the rules of fair competition in the market, undermine the integrity ofthe socialist system, central advancing clean government and fighting corruption strugglecontrary. Commercial bribery governance is imperative. And administer bribery in business,you need to mobilize all aspects of comprehensive management, but commercial bribery is tobe achieved through the transfer of funds, inevitably reflected in the accounting. Therefore,by accounting perspective on how to identify, review, to prevent commercial bribery, more ofits outstanding significance in the future will become the focus of researchers hot.Commercial bribery has penetrated into a number of industries and areas, with the field ofalcohol, medicine, government procurement particularly prominent. This paper used the casestudy method, and study closely around A liquor company commercial bribery case. Firstly,described commercial bribery and liquor business and stated reasons for choosing A as a caseof liquor companies. It described the main purpose, significance of the study, research ideasand methods. In combing the literature at home and abroad on the basis of commercialbribery, discussed the theory of commercial bribery, cleared definition of commercial bribery,and established the theoretical foundation for the later identification of commercial bribery.Secondly, it introduced the Commercial bribery-related cases of A Wine Company. Analysis acommercial bribery accounting clues, forms, causes and impact generated. For reasons whichproduced commercial bribery, the main in-depth analysis from supply and demand, costs andbenefits, internal controls, linkage mechanism, laws and regulations in five areas, for the laterproposed a more targeted measures to prepare. Thirdly, pointed out the direction from fouraspects of supervision, audit, internal control and legislation for the prevention andmanagement of commercial bribery. Finally, concluding remarks raised prospects. With acertain reference value for related businesses to prevent and eliminate commercial bribery,and for the relevant departments to identified commercial bribery.