摘要
对会计寻租活动产生原因进行了深入探讨,认为政府管制是产生寻租的最主要因素。同时,从博弈论的角度探讨会计寻租的结果,认为会计寻租对于经济确实有一定的积极作用,但需要对此进行适当的控制。
The causes for rent seeking by accountants are discussed.It is considered that the government control is main reason for the occurrence of rent seeking.From the viewpoint of the game theory,the results of rent seeking by accountants are analyzed.It follows that it is of certain active action to the economy,however,suitable control is needed.
出处
《水利经济》
2007年第2期36-37,45,共3页
Journal of Economics of Water Resources
关键词
会计寻租
双轨制
会计准则
政府管制
rent seeking by accountants
dual system
accounting standard
government control
