金融 : CFA - FRM - PRM     财务: (全部免费开放) ACCA - CMA - CPA - AICPA    从业资格: (全部免费开放) 会计 - 证券 - 基金 - 银行




2016 FRM Part I 全部课程:知识模块精讲+复习强化+模拟题讲解    √ 2016 FRM Part II 全部课程:知识模块精讲+复习强化+模拟题讲解
上一主题:P3-Equity Share Capital
下一主题:传谷歌将遭美国反垄断机构调查 5天内发调查函
返回列表 发帖
2016 CFA LEVEL 1 2 3 高清精华课程

P1-Bribery and Corruption

ACCA P1考试:P1
2. Impact
There are many and varied impacts of bribery and corruption. Most commentators concentrate on the economic and social costs. For example, they:
*hinder the development of fair market structures;
*distort and reduce competition (i.e. lack of free and fair competition and equal opportunities);
*reduce business opportunity for the majority of the population;
*deter investment, especially foreign inward investment;
*inflate prices of consumer goods (i.e. the payer of the bribe does not carry the cost as it is passed to the consumer through higher prices, lack of competition to reduce prices and increase quality, monopolistic activity);
*decrease economic performance;
*reduce government revenue;
*result in inefficient business investment cycles;
*reduce motivation in affected organisations;
*diminish economically productive activity;
*produce poor-quality (and often dangerous) products and services;
*deliver poor-quality and reduced public services (e.g. health, education, transport);
*undermine trust in the political system, in its institutions (e.g. the police, the legal system and courts) and its
leadership (e.g. political parties, parliaments, cabinets, prime ministers and presidents);
*increase emigration, usually of the best-educated, most able and most honest citizens (who seek a better life and opportunities elsewhere);
*bring about environmental degradation;
*lead to degradation of civil society to the extent that corruption, demanding and paying bribes becomes the norm—"the way business is done here".

上一主题:P3-Equity Share Capital
下一主题:传谷歌将遭美国反垄断机构调查 5天内发调查函