不良会计行为的经济学分析

An Economic Analysis of Unhealthy Accounting Behaviors

本文以会计行为主体的效用为起点,通过分析会计行为主体的不同动机和行为表现,进一步阐明不良会计行为产生的不利影响,最后提出针对不良会计行为的对策。

This paper initially addresses the effectiveness of the main body of the accounting behaviors by analyzing the diverse motivations and phenomena of the main body of the accounting behaviors, further elucidates the adverse impacts caused by these unhealthy accounting behaviors and lastly proposes various countermeasures against these behaviors.