浅析会计寻租行为及其控制对策  

An Analysis of Accounting Rent-seeking and Its Countermeasures

作　　者：段红英[1] 段家开[1] 

机构地区：[1]保山学院计划财务处,云南保山678000

出　　处：《保山学院学报》2015年第5期89-92,共4页JOURNAL OF BAOSHAN UNIVERSITY

摘　　要：随着社会主义市场经济的快速发展,会计行业也在不断发生变化。在会计适应实务中,出现了会计寻租行为,这是是一种非生产性的寻利活动,采用文献研究法和实地调查法相结合,通过对会计寻租的理论、表现形式、原因、解决办法进行简要分析,旨在减少会计寻租行为的产生。With the rapid development of socialist market economy, the accounting industry is also changing. Accounting rent-seeking happens from time to time in actual accounting practice, which is a nonproductive profit-seeking behavior. Through literature research and field investiga- tion, this paper tries to reduce accounting rent-seeking phenomenon by analyzing its theory, form, cause and countermeasures.

关 键 词：会计寻租 控制 对策 

分 类 号：F23[经济管理—会计学]