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论文编号：	10025
作者编号：	2120152904
上传时间：	2018/6/6 22:44:32
中文题目：	基于舞弊审计的商业贿赂查证研究
英文题目：	Research on Commercial Bribery Verification Based on Fraud Auditing
指导老师：	周晓苏
中文关键字：	商业贿赂；舞弊审计；行政执法
英文关键字：	Commercial Bribery; Fraud Audit; Law Enforcement
中文摘要：	商业贿赂，作为一种“潜规则”，悄然渗透到我国经济市场的各个行业之中。商业贿赂破坏了社会主义市场秩序、妨碍了公平竞争和资源合理配置，不仅增加了企业的经营成本，更是给国家的税收带来了不可估量的巨大损失。对于消费者来说，导致的结果就是物价虚高，消费负担大幅增加。商业贿赂行为对市场经济的破坏是巨大的，对国家廉政更是有百害而无一利。商业贿赂行为的各个方面与企业的会计行为有着密不可分的联系，会计自身的内部控制系统、审计监督体系等等都在治理商业贿赂行为的工作过程中起到了不容忽视的作用。企业商业贿赂行为的治理应当依靠自身的规范和预防，基于财务会计的内部控制系统的完善是对商业贿赂行为进行治理的主要方向。同时，市场的良好运行离不开政府的管理，行政执法机构对于商业贿赂的治理更需要通过舞弊审计来进行违法定性。 天津市市场和质量监督管理委员会是由原市工商行政管理局、食品药品监督管理局、质量技术监督局三个部门“三合一”整合而成。新的机构和职能整合后，天津市市场和质量监督管理委员会的主要职能包含了原由工商行政管理部门、食品药品监督管理部门、质量技术监督部门的所有职权。行政部门在行政执法过程中，以《中华人民共和国反不正当竞争法》、《关于禁止商业贿赂行为的暂行规定》为依据，依照《中华人民共和国行政处罚法》、《中华人民共和国行政强制法》的执法程序，由执法部门沿着举报线索或者根据自身的专业敏感性，对整个商业贿赂行为脉络的梳理，从而实现案件定性与处罚。 本文旨在研究用舞弊审计查证商业贿赂的方法。针对目前国内尚没有标准规范的舞弊审计行为，我们以实验形式对于企业的商业贿赂行为进行舞弊审计。将其与传统的行政执法人员查证商业贿赂的方法进行对比研究，说明舞弊审计规范化所带来的高效性和便捷性。并为舞弊审计的规范和法定地位提出建议，从而提高对于商业贿赂行为在内的各种公平交易的执法效率。
英文摘要：	Commercial bribery, as a "hidden rules", quietly penetrate into China's economic market among the various industries. Commercial bribery undermines the socialist market order, hampering fair competition and rational allocation of resources, not only increases the operating costs of enterprises, but also bringsimmeasurable huge losses to the country's tax. The phenomenon for consumers, is the price of goods unrealistically high , the consumption burden has risen sharply. Commercial bribery’s effect on the destruction of the market economy is huge, also obstruct the integrity of the country. All aspects of commercial bribery are closely related to the accounting behavior of enterprises, and the internal control system with audit supervision system of accounting itself play a role that can not be neglected in the process of managing commercial bribery. The management of commercial bribery should rely on its own norms and prevention. The perfection of the internal control system based on financial accounting is the main direction of the management of commercial bribery. At the same time, the well operation of the market is inseparable from the government's management, the administrative law enforcement agencies for the management of commercial bribery is through fraud audit to carry out illegal characterization. The Tianjin Municipal Market and Quality Supervision and Management Committee was established by the merger of the former Municipal Administration for Industry and Commerce, the Food and Drug Administration, and the Quality and Technical Supervision Bureau. After the integration of new institutions and functions, the main functions of the Tianjin Municipal Market and Quality Supervision and Administration Commission include all the powers of the original industrial and commercial administrative departments, food and drug supervision and management departments, and quality and technical supervision departments. In the process of administrative law enforcement, the administrative department is base on " The Law of the People's Republic of China Against Unfair Competition" and " The Interim Provisions on the Prohibition of Commercial Bribery" ,also in accordance with the enforcement procedure in " Administrative Punishment Law of the People's Republic of China " and " Administrative Mandatory Law of the People's Republic of China” . The law enforcement authorities will follow the clues of whistle-blowing or according to their own professional sensitivity conduct a systematic review of the whole business bribery behavior , so as to achieve the qualitative and punishment of the case. The purpose of this paper is to investigate the methods of verifying commercial bribery with fraud audit. There is no fraud audit behavior standard in China, so we conduct fraud audit on business bribery in the form of experiment. Comparing fraud audit with traditional methods of verifying commercial bribery to prove the efficiency and convenience brought by the standardization of fraud auditing. And to make recommendations for the standard and legal status of the fraud audit, thus to improve the efficiency of the law enforcement of all kinds of fair dealing, including commercial bribery.
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