独立审计寻租活动研究  

Problems of Audit Rent-Seeking

作　　者：赵从水[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430064

出　　处：《广西财经学院学报》2006年第1期89-91,124,共4页Journal of Guangxi University of Finance and Economics

摘　　要：由于我国正处于计划经济体制向现代市场经济体制转轨类型的过渡时期,政府对注册会计师行业的过度干预等原因使得审计寻租成为可能,而制度的缺陷又使这种可能变成现实。审计寻租造成社会经济资源的浪费,阻碍了注册会计师行业的发展,应从制度创新等方面对其进行扼制,使寻租者不能为,不敢为。In terms of a period of transition from the planned economy to the market economy system, the over-intervention from government results in a likely audit rent-seeking, and the institutional defects in the system leads this possibility into reality. Audit rent-seeking causes loss of social economic resources and prevents the development of CPA . A ban on rent-seeking by way of system innovation is suggested.

关 键 词：寻租理论 审计审计 寻租 

分 类 号：F239.221[经济管理—会计学]