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我国证券市场在面临较大发展空间和发展机遇的同时存在配套建设不足、市场功能不完善、缺乏有效的约束性法律法规的建设等诸多问题。本文对我国上市公司会计信息寻租进行探讨,试图给出一定的建议以减少上市公司会计信息寻租机会、加大会计信息寻租成本,从而更好地抑制上市公司会计信息寻租行为。
In the meantime, the securities market of our country faces many problems such as insufficient construction of supporting facilities, imperfect market function and lack of effective binding laws and regulations while facing great development space and development opportunities. This paper probes into the rent-seeking accounting information of listed companies in China, trying to give some suggestions to reduce the rent-seeking opportunities of accounting information of listed companies and increase the rent-seeking cost of accounting information so as to better restrain the rent-seeking behavior of accounting information of listed companies.