上市公司会计寻租行为表现及对策
文章依据寻租理论,通过对上市公司借助会计寻租,不当得利的行为进行分析,认为必须通过加强会计准则和会计制度的严密性,以及赋予证券监管部门更多、更大的权力,严格监管,加大惩处力度,控制和压缩会计寻租行为,使寻租者无＂租＂可寻或不敢寻租,进一步提高会计信息的可靠性和实用性....
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| Veröffentlicht in: | Jing ji shi = China economist 2005-11 (11), p.194-194 |
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| container_title | Jing ji shi = China economist |
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| creator | 朱继民 |
| description | 文章依据寻租理论,通过对上市公司借助会计寻租,不当得利的行为进行分析,认为必须通过加强会计准则和会计制度的严密性,以及赋予证券监管部门更多、更大的权力,严格监管,加大惩处力度,控制和压缩会计寻租行为,使寻租者无＂租＂可寻或不敢寻租,进一步提高会计信息的可靠性和实用性. |
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| fulltext | fulltext |
| identifier | ISSN: 1004-4914 |
| ispartof | Jing ji shi = China economist, 2005-11 (11), p.194-194 |
| issn | 1004-4914 |
| language | chi |
| recordid | cdi_wanfang_journals_jjs200511130 |
| source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
| subjects | 会计估计 会计信息披露 会计寻租 会计政策 |
| title | 上市公司会计寻租行为表现及对策 |
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