会计寻租与寻机性会计  

Accounting Rent-seeking & Creative Accounting

作　　者：秦弋雯[1] 

机构地区：[1]广西财经学院会计系,广西南宁530003

出　　处：《广西财经学院学报》2007年第4期42-44,共3页Journal of Guangxi University of Finance and Economics

摘　　要：宏观操控和微观操纵是会计信息操纵的两大特点。宏观操控是指游说规则制定机构,迫使其制定对会计信息提供者更有利的政策而进行的寻租行为。微观操纵在本文中称为寻机性会计,是经济个体通过操纵会计数据而使会计信息偏离客观真实性。更好地理解这两种行为,有助于对其做进一步的研究。Macro - manipulation and micro - manipulation are two principal categories of manipulative behavior. Macro - manipulation refers to accounting rent - seeking behaviors of lobbying and compelling regulators to produce regulation that is more favorable to the interests of suppliers of accounting information. Micro - manipulation, also mentioned as creative accounting in this paper, means that economic entities manipulate the accounting data, resulting in the accounting information deviating from objective factieity. Better understanding of these two kinds of behavior will help further researches.

关 键 词：宏观操控 微观操纵 会计寻租 寻机性会计 

分 类 号：F230[经济管理—会计学]