| 会计寻租成因及对策探讨 |
| |
| 引用本文： | 陈晓坤,周思年.会计寻租成因及对策探讨[J].水利经济,2007,25(2):36-37. |
| |
| 作者姓名： | 陈晓坤 周思年 |
| |
| 作者单位： | 河海大学商学院,江苏,南京,210098 |
| |
| 摘 要： | 对会计寻租活动产生原因进行了深入探讨，认为政府管制是产生寻租的最主要因素。同时，从博弈论的角度探讨会计寻租的结果，认为会计寻租对于经济确实有一定的积极作用，但需要对此进行适当的控制。
|
| 关 键 词： | 会计寻租 双轨制 会计准则 政府管制 |
| 文章编号： | 1003-9511（2007）02-0036-02 |
| 收稿时间： | 2006-12-07 |
| 修稿时间： | 2006-12-07 |
Causes and countermeasures for rent seeking by accountants |
| |
| CHEN Xiao-kun,et al.Causes and countermeasures for rent seeking by accountants[J].Journal of Economics of Water Resources,2007,25(2):36-37. |
| |
| Authors: | CHEN Xiao-kun |
| |
| Abstract: | The causes for rent seeking by accountants are discussed.It is considered that the government control is main reason for the occurrence of rent seeking.From the viewpoint of the game theory,the results of rent seeking by accountants are analyzed.It follows that it is of certain active action to the economy,however,suitable control is needed. |
| |
| Keywords: | rent seeking by accountants dual system accounting standard government control |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《水利经济》浏览原始摘要信息 |
| 点击此处可从《水利经济》下载免费的PDF全文 |
|
