会计执法存在的问题与执法配置的经济学分析

Economics Analysis on Accounting Law Enforcement and Disposition

在界定会计执法概念的基础上,对会计执法存在的问题进行全面、深入、系统地了解,并从经济 学角度分析会计执法者打击会计违法行为时,定罪概率、罚款、监禁等执法形式的合理配置与威慑效应。

This paper analyses the problems in accounting law enforcement overally, deeply and systematically on the basis of defining accountant concept enforcement. It analyzes, from the economics angle, conviction probability, punishment, fine, imprisonment and rational law enforcement disposition and frightening effect.