摘要
上市公司为了达到融资、合理避税、对管理层薪酬激励等目的,采取会计寻租行为,这导致会计信息失真,也严重破坏了市场的正常运行环境。为控制上市公司会计寻租行为,应不断完善企业会计准则,并通过完善监管机构的权责机制和上市公司资格准入制度来加强对资本市场的监管。
The listed company will seek accounting renting behavior to reach the aim to financing, rational tax avoidance, and salary motivation to managers, etc. which will cause distortion of accounting information and destroy normal business environment. Hence, we should gradually improve enterprise accounting standards and increase supervision on capital market through perfect regulators＇ responsibility mechanism and qualification system of listed company.
出处
《商业经济》
2010年第20期71-72,116,共3页
Business & Economy
关键词
上市公司
会计寻租
控制对策
listed company
accounting rent-seeking
control strategy
