| 《2002年萨班斯-奥克斯利法案》对会计寻租的抑制 |
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| 引用本文： | 谢军辉. 《2002年萨班斯-奥克斯利法案》对会计寻租的抑制[J]. 当代经济管理, 2005, 27(5): 154-158 |
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| 作者姓名： | 谢军辉 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 会计寻租是会计丑闻的重要原因,它给经济的发展带来了重大负面影响。本文以公共选择、利益集团等理论分析了会计寻租原因,并结合《2002年萨班斯-奥克斯利法案》,讨论了法案对会计寻租的抑制。
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| 关 键 词： | 公共选择 会计寻租 经济后果 |
| 文章编号： | 1673-0461（2005）05-0154-05 |
The Impact of "Sarbanes-Oxley Act of 2002" on Rent -seeking in Accounting |
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| Xie Jun-hui. The Impact of "Sarbanes-Oxley Act of 2002" on Rent -seeking in Accounting[J]. Contemporary Economic Management, 2005, 27(5): 154-158 |
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| Authors: | Xie Jun-hui |
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| Abstract: | Rent-Seeking in accounting,one of the most important causes of accounting scandals,brings great negative influences to economy and waste to social resources.By applying the theories of public choice,interest group and economic impact of accounting standards,this article explains the origin of rent-seeking in accounting.As far as accounting scandals were concerned,"Sarbanes-Oxley Act of 2002" has many rules to suppress rent-seeking in accounting. |
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| Keywords: | public choice interest group economic impact of accounting standards rent-seeking in accounting honest and ethical crisis |
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