| 会计准则寻租行为的研究与分析 |
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| 引用本文： | 廖涵平.会计准则寻租行为的研究与分析[J].财会通讯,2005(10). |
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| 作者姓名： | 廖涵平 |
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| 作者单位： | 厦门大学管理学院 福建厦门361005 |
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| 摘 要： | 本文从寻租理论出发,在介绍会计准则寻租可能性与可行性的基础上,从会计准则制定和执行过程中的寻租活动,以及围绕会计准则制定权展开的寻租活动的层次分析了我国目前会计准则寻租行为特征,并对如何减少准则执行中的寻租行为进行初步的对策探讨。
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| 关 键 词： | 寻租 会计准则 会计准则制定权 |
Research and analyse into rent-seeking in accounting standards |
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| Liao Hanping.Research and analyse into rent-seeking in accounting standards[J].Communication of Finance and Accounting,2005(10). |
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| Authors: | Liao Hanping |
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| Abstract: | Commencing with rent-seeking theory, the paper introduces the possibility and feasibility of rent-seeking in accounting standards and then analyzes the features of rent-seeking in accounting standards in China from two aspects: the rent-seeking activities occurring in establishing and implementing accounting standards and the rent-seeking activities occurring in acquiring the authority of establishing accounting standards. In the end, the paper discusses the countermeasures on how to reduce the rent-seeking activities occurring in implementing accounting standards |
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| Keywords: | Rent-seeking Accounting standards The authority of establishing accounting standards |
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