当前,在我国虽然回扣问题已成为一种客观存在的普遍现象,但对其理解纷纭.为了更好地认识、正确地处理回扣问题,笔者在此对回扣问题的研究观点加以综述,以便立法者与司法者作进一步研究.一、回扣产生的社会背景关于回扣是在什么样的社会背景下产生的问题,主要有以下三种观点:1、商品经济发展的必然产物观.回扣是商品经济发展的必然产物,它是伴随商品市场的发育和商品经济的发展而产生的一种经济现象. At present, although the problem of kickback in our country has become a kind of objective phenomenon, it has a different understanding of it.To better understand and correctly handle the issue of kickback, the author summarizes the research point of kickbacks so that lawmakers And the judiciary for further study.First, the social background of the rebate On the rebate is what kind of social problems arising in the following three points: 1, the inevitable product of the development of commodity economy concept.Rebate is the development of commodity economy The inevitable product, it is accompanied by the development of commodity markets and commodity economy, resulting from an economic phenomenon.