关于腐败现象的核算分析  

Calculation and Analysis on the Phenomenon of Corruption

作　　者：徐玉凤[1] 

机构地区：[1]河南广播电视大学,河南郑州450008

出　　处：《经济经纬》2007年第5期89-91,共3页Economic Survey

摘　　要：本文从国民收入账户的基本原理对腐败现象进行全面的分析,并对国民收入简易账户加以分解,从而提出腐败所引起的财富转移本身在短期内对国民总财富构不成威胁,而腐败的社会成本会直接减少国民总财富;要使国民收入最大化,就必须使腐败财富转移与腐败的社会成本最小。要达到此目的,就必须削减政府支配公共资源的权力的观点。This thesis analyzes the corruption phenomenon comprehensively from the basic theory of national income account. Through disassembling the simple national income account, it puts forward the view that wealth transfer caused by corruption can＇t threaten the general national wealth in a short term, but the social cost of corruption can directly reduce general national wealth, and to maximize the national income, corrupt wealth transfer and the social cost of corruption must be minimized. To attain the purpose, the privilege of the government dominating public resources must be cutdown.

关 键 词：国民总财富 国民收入账户 腐败财富转移 腐败的社会成本 动因变量 

分 类 号：F239[经济管理—会计学]