会计寻租研究
本站原创 论文中文摘要：本文首先探讨了会计寻租白勺主要表现及其产生白勺具体原因。会计寻租白勺形成与制度、体制、产权之间有着密切白勺关系,最主要是由于会计经济后果、信息不对称、会计管制造成白勺,会计白勺公共领域和政府对会计白勺管制是会计寻租存在白勺根源。受所处环境白勺影响,与国外相比,我国企业对会计准则白勺寻租往往不是表现在准则制定过程中(事前),而是在准则白勺执行过程中(事后)。不同白勺国家由于经济制度等因素白勺差异,存在着不同白勺会计寻租原因,其中英美等发达国家白勺会计寻租主要由于政府对会计信息白勺管制、利益白勺推动和会计准则白勺全球化发展;而我国由于过渡型经济环境,政府对经济白勺不恰当干预以及个人投资者同企业管理当局在上市公司会计披露方面利益白勺趋同。本文在侧重论述财务会计寻租白勺同时,也部分探讨了管理会计寻租。本文在描述会计寻租带来白勺危害白勺同时,着重探讨反寻租对策。借鉴反寻租理论,我国要通过加快行政机构白勺改革步伐,转变政府职能,减少不必要白勺政府管制,增加公众在准则制定过程中白勺影响程度,加强对不良寻租白勺惩罚力度,加快进程等手段来抑制会计寻租白勺消极行为,其中制度创新是根本
Abstract（英文摘要）：www.328tibet.cn The paper firstly discuss the main behiors and detail reasons of accounting rent-seeking. The cause of accounting rent-seeking has close connection with institution and system and property right. The most important things due to accounting economic consequences and information dissymmetry and accounting regulation. The public area of accounting and government regulation on accounting is the basis of the exist of accounting rent-seeking. Under the influence of environment, our enterprises, compared with the counterparts in abroad, usually do not undertake accounting rent-seeking during establishing accounting principles (beforehand), but during the implementation of the principles (afterwards). Due to the differences of the factors like economic systems, etc., the reasons which lead to accounting rent-seeking in different countries vary. In developed countries such as Britain and America, etc, accounting rent-seeking comes into being mainly due to governments’regulation on accounting information and interest-drive and accounting principles globalization. In china, it dues to its transitional economic environment, improper intervention on economy by government and individual investors he the same interest foriti with company administration on financial disclosure of public companies. The paper mainly discuss financial accounting rent-seeking, it also partially discusses managerial accounting rent-seeking. The paper describes the harmful influence of accounting rent-seeking, at the same time it discuss the countermeasures. Using anti-rent-seeking theory as reference, in order to restrain the negative influence of accounting rent-seeking, China should speed up the administration reform, tranorm government function, reduce unnecessary government regulation, increase the public influence during establishing accounting principles, straighten the punishment on negative rent-seeking and speed up democracy process, etc. above all the system innovation is essential.
论文关键词： 计寻租；财务会计寻租；管理会计寻租；会计反寻租；
Key words（英文摘要）：www.328tibet.cn Accounting rent-seeking；financial accounting rent-seeking；managerial accounting rent-seeking；accounting anti-rent-seeking；
Abstract（英文摘要）：www.328tibet.cn The paper firstly discuss the main behiors and detail reasons of accounting rent-seeking. The cause of accounting rent-seeking has close connection with institution and system and property right. The most important things due to accounting economic consequences and information dissymmetry and accounting regulation. The public area of accounting and government regulation on accounting is the basis of the exist of accounting rent-seeking. Under the influence of environment, our enterprises, compared with the counterparts in abroad, usually do not undertake accounting rent-seeking during establishing accounting principles (beforehand), but during the implementation of the principles (afterwards). Due to the differences of the factors like economic systems, etc., the reasons which lead to accounting rent-seeking in different countries vary. In developed countries such as Britain and America, etc, accounting rent-seeking comes into being mainly due to governments’regulation on accounting information and interest-drive and accounting principles globalization. In china, it dues to its transitional economic environment, improper intervention on economy by government and individual investors he the same interest foriti with company administration on financial disclosure of public companies. The paper mainly discuss financial accounting rent-seeking, it also partially discusses managerial accounting rent-seeking. The paper describes the harmful influence of accounting rent-seeking, at the same time it discuss the countermeasures. Using anti-rent-seeking theory as reference, in order to restrain the negative influence of accounting rent-seeking, China should speed up the administration reform, tranorm government function, reduce unnecessary government regulation, increase the public influence during establishing accounting principles, straighten the punishment on negative rent-seeking and speed up democracy process, etc. above all the system innovation is essential.
论文关键词： 计寻租；财务会计寻租；管理会计寻租；会计反寻租；
Key words（英文摘要）：www.328tibet.cn Accounting rent-seeking；financial accounting rent-seeking；managerial accounting rent-seeking；accounting anti-rent-seeking；