上市公司会计寻租行为研究
本站原创 论文中文摘要：作为一篇规范性论文,本文借鉴实证研究的成果和博弈模型,运用企业利益相关者理论和行为科学的基本原理与方法,对会计制度变迁过程、会计准则制定过程以及准则执行过程中的会计寻租行为进行分析。在深化对会计寻租行为认识的基础上,结合我国实际,为改革开放和会计准则的制定与完善提供一个新的途径。会计能够引起社会财富的非生产性转移和会计事实上难以做到中立,通过影响会计准则的制定或会计政策的选择就能将社会财富转移到自己身上来,此时就会有利益相关者受损、也有利益相关者受益,这种会计行为正好就体现出现代经济学中的寻租思想。会计准则具有经济后果,会计准则的制定是利益相关者集团之间利益冲突与协调的结果。在会计制度变迁过程中,原有会计制度的均衡状态被打破,与准则相关的利益集团围绕新的会计准则制定展开新一轮的博弈。在我国,会计制度的“双轨制”是利益相关者的利益冲突重新协调与折衷的结果,会计寻租起到了推动作用;而“双轨制”反过来又进一步促进了会计寻租行为的发生,并且利益相关者集团之间的多重博弈可使会计寻租达到纳什均衡状态,从会计寻租的均衡状态可以看出会计寻租行为往往具有“双刃性”。会计准则的经济后果在20世纪60年代就受到利益相关者集团的广泛关注,使准则制定过程具有浓厚的政治色彩,其表现就是政府和企业都参与到制定的过程中,而这就会导致社会经济资源租值的耗费和腐败行为的产生。本文利用博弈理论,通过建立三方博弈模型来分析政府、会计准则制定机构以及企业之间的博弈,求解出纳什均衡。同时,比较中美上市公司管理当局所处的环境对会计寻租行为,尤其是对会计准则制定过程中的寻租行为的影响,结合博弈模型均衡解的理论意义,系统地指出了上市公司在会计准则制定过程中会计寻租行为的具体表现形式。也将寻租的思想引入到国际会计准则,分析国际会计准则制定过程中的会计寻租行为。围绕会计准则的寻租行为还延伸到会计准则的执行过程中。完全遵守会计准则并不能实现上市公司所有利益相关者转移社会财富的目的,就要进行会计政策选择或者违反准则要求进行操作,这些会计行为需要得到审计师的鉴证认同才会实现,从而也就构成会计准则执行过程中的会计寻租行为——审计意见购买。文章的最后,根据会计寻租的“双刃性”的特征,结合前面几部分的分析,认为只能对会计寻租行为进行适度遏制,并提出了治理办法
Abstract（英文摘要）： As a normative article, it analyses the accounting rent-seeking in the processes of the change of accounting systems, establishing of the accounting standards and executing the accounting standards by using the achievement of demonstration research, game model, the basic theory and methods of pressure enterprises theory and behior science for reference. It offers a new method for "reforming and opening" and the establishing and perfecting of the accounting standards according to China’s situation and the base of deepening cognition of accounting rent-seeking.Accountant is able to traner social wealth nonproductively by impacting establishment of accounting standards or choice of accounting policy and actually accountant is hard to be nonaligned. Some pressure groups are suffered while some pressure groups are benefited. Rent-seeking thought of modern economics is incarnated by this kind of accounting behior fitly.Accounting standards has its economic consequences. The establishment of accounting standards is a result of conflicting and harmonizing of interest among pressure groups. During the process of the change of accounting systems, the balanced state of former accounting systems was broken. A new game encompassing the establishment of new accounting standards was started by the pressure groups that interrelated the standards. In China, "Double Track System" of accounting systems is a result of interest readjusting and compromise made by pressure groups, accounting rent-seeking acts a positive role in the process. On the contrary, "Double Track System" accelerates the occurrence of accounting rent-seeking further. The repeated games among pressure groups that interrelated accounting standards will make accounting rent-seeking achieving the situation of Nash equilibrium, according to the "double-edged" characteristic of accounting rent-seeking.The economic consequence of accounting standards is concerned widely by pressure groups, and it makes the process of establishing standards has hey political tint. Government and enterprise participate in the establishment proved it. The participation of government and enterprise cause the waste of social economic source rent and corruption. This article analyzes the game between government, establishing organization of accounting standards and enterprise and works out Nash equilibrium by setup three sides game model. At the same time, according to the result that comparing with the managements of Chinese and American listed companies affect account rent-seeking behior especially the rent seeking behior appears in the process of establishing accounting standards, the article points out the concrete expressive formal of accountant rent seeking behior systemically; analyzes the accounting rent-seeking behior appears in the process of international establishing account standards by induct rent-seeking thought into international account standards.The rent-seeking behior enclosing accounting standards also extends into the process of executing accounting standards. All pressure groups of listed companies are not able to actualize the purpose of tranerring social wealth by keeping accounting standards absolutely, so that they choose accounting policy or execute by breaking accounting standards. The actualization of those accounting behior mentioned above need the appraisal and agreement of auditor, it makes the accounting rent-seeking behior - "opinion-shopping" appear in the process of executing accounting standards.Finally, according to the "two-edged" characteristic of accounting rent-seeking and the analysis of above parts, the article considers that we just can keep accounting standards with limits moderately.
论文关键词： 会计准则寻租行为；会计准则游说行为；国际会计准则；审计意见购买；
Key words（英文摘要）： Accounting Standards’Rent-Seeking Behior；Accounting Standards Lobbying Behior；International Accounting Standards；Opinion-Shopping；
Abstract（英文摘要）： As a normative article, it analyses the accounting rent-seeking in the processes of the change of accounting systems, establishing of the accounting standards and executing the accounting standards by using the achievement of demonstration research, game model, the basic theory and methods of pressure enterprises theory and behior science for reference. It offers a new method for "reforming and opening" and the establishing and perfecting of the accounting standards according to China’s situation and the base of deepening cognition of accounting rent-seeking.Accountant is able to traner social wealth nonproductively by impacting establishment of accounting standards or choice of accounting policy and actually accountant is hard to be nonaligned. Some pressure groups are suffered while some pressure groups are benefited. Rent-seeking thought of modern economics is incarnated by this kind of accounting behior fitly.Accounting standards has its economic consequences. The establishment of accounting standards is a result of conflicting and harmonizing of interest among pressure groups. During the process of the change of accounting systems, the balanced state of former accounting systems was broken. A new game encompassing the establishment of new accounting standards was started by the pressure groups that interrelated the standards. In China, "Double Track System" of accounting systems is a result of interest readjusting and compromise made by pressure groups, accounting rent-seeking acts a positive role in the process. On the contrary, "Double Track System" accelerates the occurrence of accounting rent-seeking further. The repeated games among pressure groups that interrelated accounting standards will make accounting rent-seeking achieving the situation of Nash equilibrium, according to the "double-edged" characteristic of accounting rent-seeking.The economic consequence of accounting standards is concerned widely by pressure groups, and it makes the process of establishing standards has hey political tint. Government and enterprise participate in the establishment proved it. The participation of government and enterprise cause the waste of social economic source rent and corruption. This article analyzes the game between government, establishing organization of accounting standards and enterprise and works out Nash equilibrium by setup three sides game model. At the same time, according to the result that comparing with the managements of Chinese and American listed companies affect account rent-seeking behior especially the rent seeking behior appears in the process of establishing accounting standards, the article points out the concrete expressive formal of accountant rent seeking behior systemically; analyzes the accounting rent-seeking behior appears in the process of international establishing account standards by induct rent-seeking thought into international account standards.The rent-seeking behior enclosing accounting standards also extends into the process of executing accounting standards. All pressure groups of listed companies are not able to actualize the purpose of tranerring social wealth by keeping accounting standards absolutely, so that they choose accounting policy or execute by breaking accounting standards. The actualization of those accounting behior mentioned above need the appraisal and agreement of auditor, it makes the accounting rent-seeking behior - "opinion-shopping" appear in the process of executing accounting standards.Finally, according to the "two-edged" characteristic of accounting rent-seeking and the analysis of above parts, the article considers that we just can keep accounting standards with limits moderately.
论文关键词： 会计准则寻租行为；会计准则游说行为；国际会计准则；审计意见购买；
Key words（英文摘要）： Accounting Standards’Rent-Seeking Behior；Accounting Standards Lobbying Behior；International Accounting Standards；Opinion-Shopping；