| 会计舞弊经济收益与成本分析 |
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| 引用本文： | 颜永廷,李亚军. 会计舞弊经济收益与成本分析[J]. 财会通讯, 2007, 0(8) |
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| 作者姓名： | 颜永廷 李亚军 |
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| 作者单位： | 江苏财经职业技术学院 咸宁职业技术学院 江苏淮安 湖北咸宁 |
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| 摘 要： | 本文从外部性以及经济收益与成本角度分析后认为,会计舞弊均缘于舞弊者“经济人“的理性行为。治理会计舞弊一方面应施行“严刑峻法“,让舞弊者承担其舞弊行为的全部成本,使其得不偿失而改变行为预期;另一方面通过健全、完善产权等相关制度,建立适当的激励机制使个人收益等于社会收益,用完善的制度正面引导个人“从善“,自觉杜绝舞弊行为。
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| 关 键 词： | 舞弊 外部性 收益 成本 |
Analysis of Economic Benefits and Cost of Accounting Fraud |
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| Yan Yongting Li Yajun. Analysis of Economic Benefits and Cost of Accounting Fraud[J]. Communication of Finance and Accounting, 2007, 0(8) |
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| Authors: | Yan Yongting Li Yajun |
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| Abstract: | From aspects of external economic effects as well as economic benefits and cost analysis,in this paper the author considers that accounting fraud were due to "economic" rational behaviors.In order to govern accounting fraud,on the one hand,we should impose "draconian measures" so that the corrupt bear the full cost of their malpractice,change behavior so that the loss outweighs the gain expected.On the other hand,sounding property rights and other related systems and mechanisms to enable individuals to establish appropriate incentive income equivalent to social benefits,positive guidance for individuals with a perfect system,and consciously to prevent corrupt practices. |
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| Keywords: | Fraud External economic effects Benefits Cost |
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