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随着我国经济的快速发展,在市场经济体制和政府的管制作用下,会计寻租成为逻辑必然。而会计寻租致使会计信息失真,耗费了社会经济资源,阻碍我国国民经济的发展,会计信息失真的危害已引起政府和社会各界的高度重视,国家已制定和正在制定一系列法规和制度,采取一系列措施予以防治,社会各界也纷纷献计献策。本文从寻租理论的角度分析会计信息失真的危害及原因,并就如何改善当前状况提出治理对策。
With the rapid economic development in our country, under the control of market economy and government, accounting rent-seeking becomes a logical necessity. Accounting rent-seeking causes distortion of accounting information, consumes social and economic resources and hinders the development of our national economy. The harm of accounting information distortion has drawn great attention from the government and all walks of life. The state has formulated and is in the process of formulating a series of laws and regulations, A series of measures to prevent and control, all sectors of society have also made suggestions. This article analyzes the harm and reason of the distortion of accounting information from the perspective of rent-seeking theory and puts forward some countermeasures for how to improve the current situation.