商业贿赂行为种类的重新界定——以GSK案件为分析起点

商业贿赂行为种类的重新界定——

以GSK案件为分析起点

院 系 专 业 姓 名 指 导 教 师

二 ○一四年七月

学位论文原创性声明

本人郑重声明：所呈交学位论文《商业贿赂行为种类的重新界定——以GSK案件为分析起点》，是本人在指导教师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。

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日商业贿赂行为种类的重新界定——以GSK案件为分析起点

摘 要

商业贿赂问题，在世界范围内，一直是一个屡禁不止的问题。而中国，则是其重要衍

生地之一。商业贿赂行为在中国已然相当严重，尤其在政府采购、建筑、金融、医疗等领域，更是“相关人士”奉行不讳的潜规则。尽管我国为此问题，已经制定了相关法律、法规及司法解释，以期对商业贿赂行为做出一定规制，然而，如今中国社会严重的趋利心态、拜金主义等等不良风气，都直接导致了商业贿赂的行为愈演愈烈。另外，现今社会法律意识淡薄、行为风险过低，法律及相关的惩处机制也不能够更好的行使自身的责任，因此，商业贿赂的形式也越来越向多样化的趋势发展，更多的新型商业贿赂，也就应运而生。而由于我国的反不正当竞争法生效于1993年，已不可避免地存在滞后性，且相关内容过于笼统，规制范围也显得狭窄，对商业贿赂的目的与行为类型认定等规定也较为陈旧。并且，随着市场经济的发展，一些新的、多样的商业贿赂类型更是无法用现有的法律条文加以规制，如对于类似回扣、佣金、附赠以及一些实务中常见的疑难问题。据此，本文拟分析现有法律中存在的不足，通过GSK案例的分析论述，力求解决两个主要问题，首先是对于新的反不正当竞争法的法律条文进行概括性规定，并对其如何规定进行重新思考。其次是在法条以列举方式规定商业贿赂的种类的情况下，立足于新型商业模式，对其分类的依据和具体的内容进行分析。与此同时，本文对于商业贿赂，也在其治理的方面进行了集中研究，这其中包括商业贿赂行为的表现及成因分析、廉政建设等方面。从具体运用方法的角度来看，本文拟从法务会计的视角，采用理论分析、案例分析、比较分析的方法，综合运用法学、会计学、审计学等学科知识，以此来对我国商业贿赂行为的种类进行重新界定、思考。

关键词：商业贿赂；种类；界定

Re define commercial bribery types -- GSK case as the

starting point of analysis

Abstract

Commercial bribery, in the world, has been a long-standing problem. And China, is one of the important derivative. Commercial bribery is very serious in Chinese, especially in government procurement, construction, financial, medical and other fields, is the \problem, have formulated relevant laws, regulations and judicial interpretation, in order to make some regulation of the business bribery behavior, however, now Chinese serious social profit mentality, money worship and so on bad atmosphere, directly have caused the commercial bribe behavior intensified. In addition, the present social legal consciousness and behavior risk is too low, the law and relevant punishment mechanism are also better able to exercise their own responsibility, therefore, commercial bribery form is also more and more to the trend of diversified development, new type of commercial bribery more, also arises at the historic moment. But as China's anti unfair competition law went into effect in 1993, has inevitably lag, and the related content is too general, the scope of regulation also appears narrow, commercial bribery of purpose and behavior identification regulations is relatively old. Moreover, with the development of market economy, commercial bribery, some new types is not regulated by the legal provisions existing, such as for the common difficult problems similar to rebate, commission, bonus and some practice. Accordingly, this paper intends to analyze existed in the law, through the analysis of GSK case, tries to solve two major problems, first is the general provisions for the Anti Unfair Competition Law of the new law, and the provisions of the re thinking. The second is the law enumerates the way prescribed type of commercial bribery cases, based on the new business model, the classification basis and specific content analysis. At the same time, this paper for commercial bribery, were also focused on in its governance, analysis, performance and causes of construction of a clean and honest administration etc. This includes commercial bribery. From the specific application methods of point of view, this paper from the forensic accounting perspective, using the methods of theoretical analysis, case analysis, comparative analysis, comprehensive use of legal, accounting and auditing knowledge learning, in order to type on China's commercial bribery to redefine, thinking.

keyword：commercial bribery; classification; definition

目 录

引言 ......................................................................................................... 错误！未定义书签。

（一）选题的背景、意义 .............................................................. 错误！未定义书签。 （二）国内研究现状 ...................................................................... 错误！未定义书签。 （三）本文研究的方法 .................................................................................................... 3 一、医药企业商业贿赂行为的种类 ........................................................................................ 4

（一）回扣 ........................................................................................................................ 4 （二）政府捐赠 ................................................................................................................ 5 （三）进院费 .................................................................................................................... 5 （四）其他商业贿赂行为 ................................................................................................ 6 二、医药企业商业贿赂行为的具体特征成因分析 ................................................................ 7

（一）具有普遍性 ............................................................................................................ 7 （二）具有公开性 ............................................................................................................ 7 （三）查处难度大 ............................................................................................................ 8 （四）具有持久性 ............................................................................................................ 8 三、以GSK案件为代表的新型商业贿赂类型……………………………………………..9

（一）交易性贿赂……………………………………………………………………….9 （二）报酬性贿赂……………………………………………………………………….9 （三）收受干股权贿赂………………………………………………………………….10 四 我国反不正当法对新型商业贿赂的界定缺陷…………………………………………..11

（一）对商业贿赂缺乏认识……………………………………………………………11 （二）商业贿赂执法不统一……………………………………………………………11 （三）法律规定不完善…………………………………………………………………12 五 完善《反不正当法》商业贿赂方面的措施……………………………………………..14

（一）准确界定商业贿赂概念…………………………………………………………14

（二）增加商业贿赂行为的种类………………………………………………………15

（三）完善附赠的规定…………………………………………………………………15 （四）设立举报人保护和奖励措施……………………………………………………16 结论……………………………………………………………………………………………18

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