Function Reshaping and Rules Refining of the"Truthful Accounting"Rule in the Identification of Commercial Bribery
In the application of the Anti-Unfair Competition Law,the determination of commercial bribery has long been confused with the determination of"truthful accounting".The positioning of the rule of"truthful accounting"in legal norms is unclear,and there is a lack of specific recognition rules,which seriously affects the stability of commercial bribery recognition.The essence of commercial bribery is the improper pursuit of trading opportunities or competitive advantages and false accounting is only an external manifestation of commercial bribery."Truthful accounting"rules cannot independently determine the impropriety,but the truthful accounting dis-counts and commissions can eliminate the risk of illegal commercial bribery.The connotation of"truthful accounting"under the Anti-Unfair Competition Law should include authenticity,integrity and reasonable recognition and measurement.The premise of the"truthful accounting"of discounts and commissions is that the payment behavior has the purpose of seeking trading opportunities or competitive advantages,and accounting treatments need to reflect the reduction of operating revenue and cost of goods with accurate measurement.Only intentional accounting fraud should be recognized as false accounting under the Anti-Unfair Competition Law.
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