| 浅谈会计寻租利弊与对策分析 |
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| 引用本文： | 杨邵娟.浅谈会计寻租利弊与对策分析[J].中国对外贸易(英文版),2010(12). |
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| 作者姓名： | 杨邵娟 |
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| 作者单位： | 辽宁省沈阳市沈北新区财政局 |
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| 摘 要： | 会计作为社会经济资源配置的重要制度装置之一,其运行具有直接的经济效果,而规范会计运行规则施加有利于自己的影响.本文对会计寻租的利弊进行了详细的分析,并给出了抑制会计寻租的具体对策与建议.
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| 关 键 词： | 会计寻租 财务信息 失真 对策 |
Discuss the advantages and disadvantages of the accounting rent-seeking and out forward some countermeasures |
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| Shaojuan Yang.Discuss the advantages and disadvantages of the accounting rent-seeking and out forward some countermeasures[J].China's Foreign Trade,2010(12). |
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| Authors: | Shaojuan Yang |
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| Abstract: | Accounting,as one of the important system device of the social and economic resources allocation,its operation has a direct economic effect.It exerts their influenee which is in favour of itself through regulating accounting rules of the operation.This Paper anlyses the pros and cons of the accounting rent-seeking in detail,and then puts forward the concrete countermeasure and suggestion for the inhibition of the accounting rent-seeking. |
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