摘要
基于中央反腐和处理"四风"问题对酒类市场产生巨大冲击的客观现实,针对酒类企业商业贿赂趁机活跃而会计监督措施不力的现象,采用归纳总结、判断推理和矩阵分析等方法,重点从会计监控乏力角度分析了酒类企业商业贿赂活跃的主要成因,并有针对性地从强化会计监控和披露、积极争取供求关系平衡、理性寻求经济效益、建立监管部门联动平台等方面,提出防范酒类企业商业贿赂行为的合理化建议。
Based on the huge impact of central anti-corruption and settling ＂four winds＂to liquor market,and the active commercial bribery of liquor enterprise and bad accounting supervision measures,the paper used the inductive summary,judgment and matrix analysis to analyzed the main cause of active commercial bribery of liquor enterprise from weak accounting monitoring,and put forward to the reasonable suggestion to prevent the behavior of liquor business bribery from strengthening accounting supervision and disclosure,which actively sought the balance between supply and demand,rationally sought economic benefit and established the linkage platform of regulatory authorities.
出处
《黑龙江八一农垦大学学报》
2016年第2期122-125,135,共5页
journal of heilongjiang bayi agricultural university
关键词
会计视角
酒类企业
商业贿赂
accounting perspective
liquor business
commerical bribery
