摘要
会计寻租是会计丑闻的重要原因,它给经济的发展带来了重大负面影响。本文以公共选择、利益集团等理论分析了会计寻租原因,并结合《2002年萨班斯-奥克斯利法案》,讨论了法案对会计寻租的抑制。
Rent-Seeking in accounting, one of the most important causes of accounting scandals, brings great negative influences to economy and waste to social resources. By applying the theories of public choice, interest group and economic impact of accounting standards, this article explains the origin of rent-seeking in accounting. As far as accounting scandals were concerned, “Sarbanes-Oxley Act of 2002” has many rules to suppress rent-seeking in accounting.
出处
《当代经济管理》
2005年第5期154-158,共5页
Contemporary Economic Management
关键词
公共选择
会计寻租
经济后果
public choice
interest group
economic impact ofaccounting standards
rent-seeking in accounting
honest andethical crisis
