| 资本市场审计寻租理论之租金定义探析 |
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| 引用本文： | 陈韶君.资本市场审计寻租理论之租金定义探析[J].商业研究,2007,3(7):49-51. |
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| 作者姓名： | 陈韶君 |
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| 作者单位： | 中国矿业大学,管理学院,江苏,徐州,221008 |
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| 基金项目： | 中国矿业大学校科研和教改项目 |
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| 摘 要： | 审计寻租作为我国资本市场中的非生产性的寻利活动,不仅会消耗社会资源,导致整个社会福利的损失,而且还会导致审计信息失真和审计失败。结合地租理论,探讨地租到租金的涵义演变,揭示审计寻租的租金内涵。
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| 关 键 词： | 地租 租金 审计寻租 |
| 文章编号： | 1001-148X（2007）07-0049-03 |
| 收稿时间： | 2006-08-27 |
| 修稿时间： | 2006-08-27 |
Auditing Leasing-seeking in China's Capital Market |
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| CHEN Shao-jun.Auditing Leasing-seeking in China''''s Capital Market[J].Commercial Research,2007,3(7):49-51. |
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| Authors: | CHEN Shao-jun |
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| Institution: | School of Management, China University of Mining and Technology,Xuzhou 221008, China |
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| Abstract: | Auditing Lese- seeking is a directly unproductive profit -seeking activity. It not only expends social resources, but also causes the decline of the whole social welfare. It may even result in the false auditing information and auditing failure, This paper discusses the evolvement the lease and clarify its connotation with the relative lease theory and lease seeking theory. |
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| Keywords: | lease rent auditing leasing |
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