从寻租经济学角度分析会计信息失真  

Analysis of Accounting Information Distortion Based on Rent-Seeking Economy

作　　者：王绍凤[1] 赵国杰[1] 

机构地区：[1]天津大学管理学院,天津市副教授博士研究生300072

出　　处：《中国农机化》2007年第4期20-22,共3页Chinese Agricul Tural Mechanization

摘　　要：从寻租经济学角度对会计信息失真问题进行了分析,认为只要市场经济规则中有创新,公共领域里的资源就不断出现,会计信息失真就会存在。无论是发达的市场经济国家,还是在转轨时期不完善的市场国家,会计信息失真都会存在的。本文在分析我国经济转型期会计信息失真原因的基础上,提出治理我国会计信息失真的政策建议。From the view of rent-seeking economy, the problem about accounting information distortion is analyzed in the paper. If there are innovations in the rules of market economy, no matter what in developed or underdevelopment market economy country there exists accounting information distortion because of the continuously appearance of resource in public areas. Based on the analysis of the cause of accounting information distortion in the Chinese transformation period, some political advices to accounting information distortion are proposed in the end.

关 键 词：寻租 会计信息 股权分置 独立董事 

分 类 号：F224.1[经济管理—国民经济]