UC知道急！翻译：会计论文英语摘要
来源：百度知道 编辑：UC知道 时间：2024/05/28 10:09:31
会计信息在现代经济建设中发挥着重大作用，无论对企业的管理还市场资源配置，会计信息都对决策者产生重大影响。然而会计寻租使会计信息失真，干扰了社会经济工作，对经济决策造成了不可低估的负面影响，已成为我国经济发展的绊脚石。会计信息的某些特性使得配置会计信息资源不能完全由市场来完成，必须通过政府对会计进行管理规范,由此又会引起会计寻租活动。会计寻租行为所引发的社会成本及危害必须予以披露并加以控制，应通过加强会计法规、会计准则的制定与完善、加强内外审计与监督、加大表外信息披露等措施,约束企业的会计寻租行为。本文通过介绍寻租理论和会计寻租理论的产生和内涵，进而提出会计寻租分析的基本假设，分析出会计寻租六个方面的成因、各种表现形式，从正、负效应角度剖析会计寻租给社会带来的影响，最后从会计准则、制度制定，加大事前监督和事后惩罚的力度等方面分析如何减少控制会计寻租行为进行初步的对策探讨。
The accounting information displays in the modern economic developmentemphatically greatly affects, regardless of to enterprise's managementalso market resources disposition, the accounting information all hasthe significant influence to the policy-maker. However accountantsought causes the accounting information to distort, has disturbed thesocial economy work, has had the negative influence to the economicaldecision-making which could not be underestimated, has become ourcountry economy development the stumbling obstacle. The accountinginformation certain characteristics cause to dispose the accountinginformation resources not to be able completely to complete by themarket, must carry on the management standard through the governmentto accountant, from this can cause accountant to seek the activity.Accountant seeks the social cost and the harm which the behaviorinitiates must give to disclose and to perform to control, shouldthrough strengthen accountant the laws and regulatio