摘要
会计寻租是一种负和博弈,其本质是利用会计信息来取得非公平的财富转移和资源的不平等配置。通过探究会计寻租含义、会计寻租行为和会计寻租的预防措施等,优化会计行为,提高会计信息质量,促进资本市场的健康发展,为我国的经济建设服务。
Accounting rent - seeking is a negative game. Its essence is using accounting information to get the wealth of une- qually transfering and the unequal allocation of resources. By exploring the meaning of accounting rent - seeking, accounting rent - seeking behavior and its preventive measures to optimize and improve the quality of accounting behavior and information, promote the healthy development of capital markets, services for the Chinese economic construction.
出处
《黑龙江对外经贸》
2010年第10期147-148,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
会计寻租
会计寻租行为
预防措施
accounting rent- seeking
accounting rent- seeking behavior
preventive measures
