| 会计寻租与会计信息失真 |
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| 引用本文： | 赵婷范.会计寻租与会计信息失真[J].兰州商学院学报,2005,21(4):67-70. |
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| 作者姓名： | 赵婷范 |
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| 作者单位： | 兰州大学,管理学院,甘肃,兰州,730000 |
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| 摘 要： | 会计信息的特性使得会计信息资源的配置不能完全由市场来完成,从而产生市场失灵,导致对会计进行管制的必要,而会计管制进而又会引起会计寻租活动.本文针对利益相关人的会计寻租行为所导致的会计信息失真问题进行了初步探讨,并就如何遏制会计寻租、治理会计信息失真提出了对策.
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| 关 键 词： | 会计寻租 会计管制 会计信息失真 对策 |
| 文章编号： | 1004-5465（2005）04-067-04 |
| 收稿时间： | 2005-03-28 |
| 修稿时间： | 2005年3月28日 |
Accounting Rent-seeking and Accounting Information Distortion |
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| ZHAO Ting-fan.Accounting Rent-seeking and Accounting Information Distortion[J].Journal of Lanzhou Commercial College,2005,21(4):67-70. |
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| Authors: | ZHAO Ting-fan |
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| Abstract: | The special features of accounting information make it d ifficult to allocate resources totally, and perhaps lead to market failure, which makes accounting regulation necessary and results in account- ing rent-seeking activities. This paper d iscusses accounting rent-seeking activities which lead to account- ing information d istortion from d ifferent standpoints, and proposes several countermeasures on restraining accounting rent-seeking and improving accounting information qualities. |
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| Keywords: | accounting rent-seeking accounting regulation accounting distortion countermeasures |
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