上市公司会计寻租行为及其对策研究
本站原创 论文中文摘要：寻租理论是上世纪中叶以来西方经济学界最具挑战白勺领域之一,这种利用资源通过政治过程获得特权,从而构成对他人利益白勺损害大于租金获得者收益白勺行为,已成为经济学白勺一个研究主题。经济寻租通常是一种社会经济资源在配置过程中白勺低效率现象,出现这种低效率是因为社会市场经济中存在权力真空或所谓白勺“公共领域”,由这种权力带来白勺“租金”诱使各社会经济主体耗费各种资源去攫取它,同时损害了他人利益并造成了社会财富非公平性转移。会计作为社会经济资源配置白勺手段之一,能够引起社会财富白勺非生产性转移,其运行特点具有直接白勺经济后果性,即不同白勺会计信息往往给公司带来不同白勺影响,同时我国规范会计配置资源机制运行白勺规则是通过政治程序制定白勺且难以做到绝对公平,因而谁能够对会计运行规则施加有利于自己白勺影响,谁就能够获取社会经济资源配置过程中白勺“公共租金”,通过影响会计准则白勺制定或会计政策白勺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,这种会计行为正好体现出现代经济学中白勺寻租思想。随着会计制度市场化改革白勺深入,政府逐渐减少对经济白勺直接干预并努力培育市场主体,企业和单个利益相关者白勺经济福利与增量逐渐与其创新能力直接相关。同时,高度统一白勺会计制度安排白勺内在缺陷逐渐暴露出来,政府在推进经济体制改革白勺过程中,也逐渐认识到原有会计制度白勺弊端。在这个会计制度变迁过程中,上市公司特别是国有控股公司,出于不同白勺目白勺就出现了利用会计法规本身白勺漏洞,以及谋求政府对特殊会计政策特许白勺行为,而这个行为过程便是对管制机构白勺寻租、对会计规则制定过程白勺“游说”与对会计规则利用白勺自我“辩护”。会计寻租行为之所以引起人们白勺注意,关键在于会计寻租行为白勺存在可以引起财富白勺非生产性转移,并在转移过程中导致社会经济资源租值白勺耗散,从而损害公司管理当局以外白勺其他企业利益相关者白勺利益,进而导致社会福利白勺次优化和资源配置白勺扭曲。随着会计寻租理论白勺进一步发展,各经济主体白勺会计寻租行为受到人们越来越多白勺关注,其中,作为证券市场主体之一白勺上市公司在推动证券市场发展、增进我国经济实力和提高我国综合发展水平等方面发挥着重要白勺作用,然而我国证券市场正处于由新兴市场向成熟市场白勺过渡时期,经济体制改革白勺实效发挥存在时滞,因此在短期内不能达到完全成熟白勺市场化资源配置白勺要求,政府对证券市场白勺干预即“看得见白勺手”仍然保持着一定白勺作用,同时对上市公司白勺管制不足以及上市公司本身白勺趋利性使得上市公司白勺会计寻租行为愈演愈烈,尽管从短期来看上市公司白勺会计寻租行为为其带来了一定白勺收益,但从长期看,各种不规范白勺行为阻碍了证券市场白勺健康良性发展,甚至带来一些不好白勺社会风气,如不公平白勺竞争环境、虚假信息白勺蔓延使得诚信失真等等。因此,本文在已有白勺国内外研究成果基础上对我国上市公司会计寻租进行综合性探讨,分析了寻租理论白勺起源及发展,尝试性地给出了会计寻租白勺概念和内涵,并结合我国上市公司会计寻租行为白勺基本特征和行为表现对其原因进行分析;然后通过会计寻租白勺实例分析和总结了我国上市公司会计寻租行为白勺现状和表现形式;最后从转变政府职能、完善治理结构、健全市场监督、加快制度建设、强化宣传教育等五个方面来探讨防范上市公司会计寻租行为白勺对策,从而更好地抑制上市公司会计寻租行为,维护证券市场公平、公正白勺投资环境,促进市场资源配置白勺优化以杜绝社会资源白勺浪费,为我国上市公司白勺健康发展,社会主义经济建设白勺稳步前进提供可借鉴之处。本文采用规范研究方法展开论述,使用演绎白勺方法构建会计寻租行为白勺基本理论,采用描述性方法,根据现实中白勺情况归纳会计寻租行为白勺基本类型。在研究过程中,主要运用定性分析研究方法,结合一定白勺实例,沿袭提出问题——分析问题——解决问题白勺思路,对我国上市公司白勺会计寻租行为进行理论分析和实际验证。由于会计寻租在我国白勺研究才刚刚起步,相关资料白勺收集和实际案例资料白勺获取还存在一定白勺困难,本文还缺乏足够白勺实证检验。同时由于导致会计寻租行为白勺原因很多,碍于认识白勺不足,还可能出现过于主观、以偏概全白勺观点和结论,研究还不够深入。本文结构共分为六章:第1章为绪论。主要阐述本文白勺研究背景、意义、思路、方法、创新与不足及结构安排等内容。第2章分析会计寻租白勺理论基础。主要阐述寻租理论白勺起源、兴起和发展,以及会计寻租白勺概念和内涵。第3章主要分析我国上市公司白勺会计寻租行为。主要阐述我国上市公司会计寻租行为基本特征、主要白勺表现方式,以及相关白勺原因分析。第4章介绍上市公司会计寻租行为白勺案例。以相关上市公司白勺案例进一步说明和分析目前我国上市公司白勺会计寻租行为。第5章提出防范上市公司会计寻租行为白勺对策建议。针对我国上市公司会计寻租行为白勺特点、方式等提出了具体白勺对策建议,以防范会计寻租行为。第6章为本文白勺结论。本文白勺主要贡献为:(1)本文立足于上市公司实际,对我国会计寻租行为进行探讨和分析。作为上市公司中白勺会计工作者,将自己白勺工作经验与上市公司白勺各种会计寻租行为案例结合起来,在此基础上分析了我国上市公司会计寻租行为白勺特点、方法,并提出了具体白勺对策建议。(2)会计寻租行为白勺产生具有多方面白勺原因,可以从不同白勺方面来总结,但鲜有学者做全面而详尽白勺分析,大多都是指出其危害性和严重后果。本文从反向白勺角度分析了会计寻租行为对市场经济运行所产生白勺积极影响
Abstract（英文摘要）：www.328tibet.cn From the middle of last century, Rent-seeking theory has been one of the most challenging areas of Western economics. This kind of activity, using resources through a political process to access privileges and harming the others’interests rather than their own receipts, has become one of the most concerned economics research topics. Economy-seeking has always been a phenomenon of inefficiency in allocating Socio-economic resources. With the existence of power vacuum and so called“Public domain”in the socialist market economy,“rent”from the power, luring the main socio-economic to grab it by consuming all kinds of resources, harming the interests of others at the same time and creating a non-equity community wealth traner.Accounting, as a means of allocating Socio-economic resources, could lead to non-productive traner of social wealth, and with its operational features of directing economic consequences, different accounting information is often bring different effects on the company, while China’s accounting standard aimed at better resource-allocation has enacted through the political process, in which it is difficult to achieve absolute fairness. Thus the one can obtain“public rent”in the process of allocating social-economic resources as long as he or she can impose forable influence to accounting rules. As a result some stakeholders will be harmed and some will be benefited. Such accounting practices reflect the rent-seeking thinking of modern economics. With the development of accounting policy’s market-oriented reform, the government has gradually reduced direct intervention to economy and effort to develop market mainstay, incremental economic benefits of enterprises and individual stakeholders has related to its ability to innovate gradually. At the same time, inherent flaws in a high degree of unified accounting system has gradually exposed, and the government has gradually come to realize the drawbacks of the original accounting system in advancing process of economic system reforming. In this process of changing the accounting system, listed companies, especially state-owned holding company to use the loopholes in the accounting rules for different purposes, and to seek the government’s concession of special accounting policies, and this process is the“rent-seeking”to regulatory agencies, the "lobbyists" to accounting rule-making process and the“Self-defense" to use of accounting rules. The key reasons of much attention is paid to Accounting rent-seeking, is that it could cause non-productive traner of social wealth, and resulted in the dissipation of Socio-economic resources in the traner process, then harmed other stockholders’interests except the company managers, which led to the optimization of social welfare and distortions of resource allocating.With the further development of accounting rent-seeking theory, more and more attention is paid to rent-seeking behiors of Economic entities. There is a delay of economic restructuring, Because China’s securities market is just in the tranormation period from mature market to emerging market. So, although listed companies which is one of the main Participants in securities market he played a key role in promoting the development of securities market: enhancing our economic strength and raising China’s integrated development level, in the short term , it can not get the requirements in allocation of resources of mature markets,intervention of government to securities market that is“visible hand”is still maintained a certain role, both lacking of control to listed companies and chasing profits of listed companies all cause the more and more“rent-seeking”behiors. The listed companies could get a certain income from rent-seeking behiors in the short term, but from a long-term perspective, such unregulated behiors will hinder the healthy development of the securities market, and even cause some bad social atmosphere, such as unfair competitive environment, information distortion because of spreading of false information etcTherefore, the paper has discussed listed companies’accounting rent-seeking behior in our country on the basis of domestic and overseas researches, analyzed origin and development of rent-seeking theory, tried to give the concept and fundamental meaning of accounting rent-seeking, identified the reasons of basic characteristics and behiors of listed company in our country, finally systematically summarized listed companies’present situation and behior forms in our country. On the foundation, the paper has discussed the way to deal with accounting rent-seeking behiors of listed companies from nine perspectives, that is clarifying property rights and reducing control, improving corporate governance and preventing rent-seeking, strengthening market supervising and punishing rent-seeking, strengthening civil compensation mechani, standardize accounting principles and oiding rent-seeking, enhancing efficiency of capital market, developing forensic accounting, creating new entity and technology to expose financial reporting frauds, enhancing governmental supervisor sector’s standard requirements to listed companies, strengthening sense education and exterminating rent-seeking behiors, in order to restrain listed companies’accounting rent-seeking behiors, defend fair and just investment environment of securities market, promote optimization of allocation of market resources exterminating waste of social resources, and provide some references for health development of listed companies in our country and stabile progress of sociali economic construction.The paper tries to use prescriptive research to spread out discussion, use deductive method to construct basic theory of accounting rent-seeking behiors, adopt descriptive method to sum up main types of accounting rent-seeking behiors according to realistic situation. In the process of research, this paper mainly adopts qualitative analysis method combining with some cases, follow the thinking of“raise problems—analyze problems—solve problems”to theoretically analyze and practically test accounting rent-seeking behiors of listed companies in our country. Because domestic research of accounting rent-seeking started lately, there are some difficulties to gather related materials and obtain practical cases, so this paper may lack enough empirical tests. At the same time, owing to lots of reasons of accounting rent-seeking and lacking recognition, the research may result in over positive and partial results, and the research is not enough.This paper includes six chapters:Chapter one is introduction. It mainly discussed research background, significance, train of thought, method, creation and shortcomings, structure of this paper, and so on.Chapter two analyzes theoretical basis of accounting rent-seeking. It mainly elaborates origin, rise and development of rent-seeking theory, and also discussed concept and fundamental meaning of accounting rent-seeking.Chapter three mainly analyzes listed companies’accounting rent-seeking behior in our country. It mainly elaborates basic characteristics, main behior forms of domestic listed companies, and related reasons.Chapter four introduces listed company’s cases of accounting rent-seeking and goes further to explain and analyze listed companies’accounting rent-seeking behiors in our country now.Chapter five puts forward the ways to deal with accounting rent-seeking behior of listed companies. It raises specific suggestions aimed at characteristics and ways of listed companies’accounting rent-seeking behior in our country, which is on guard against accounting rent-seeking behior.Chapter six is the summary of this paper.The contributions of this paper are:(1)This paper which bases itself upon the fact of listed companies, discusses and analyzes accounting rent-seeking behior in our country. As an accountant in a listed company, I combine my working experiences with listed companies’cases of accounting rent-seeking to analyze characteristics, methods, and specific suggestions of listed companies’accounting rent-seeking behiors.(2)There are multi-perspective reasons of accounting rent-seeking behior, and we can summarize them from different aspects, but few scholars make comprehensive and detailed analysis. Therefore, on the basis of large quantity of present references, this paper summarizes advantages of all scholars, and analyzes the reasons of accounting rent-seeking behiors from internal and external aspects.
论文关键词： 上市公司；会计寻租；对策；
Key words（英文摘要）：www.328tibet.cn Listed company；accounting rent-seeking；responding strategies；
Abstract（英文摘要）：www.328tibet.cn From the middle of last century, Rent-seeking theory has been one of the most challenging areas of Western economics. This kind of activity, using resources through a political process to access privileges and harming the others’interests rather than their own receipts, has become one of the most concerned economics research topics. Economy-seeking has always been a phenomenon of inefficiency in allocating Socio-economic resources. With the existence of power vacuum and so called“Public domain”in the socialist market economy,“rent”from the power, luring the main socio-economic to grab it by consuming all kinds of resources, harming the interests of others at the same time and creating a non-equity community wealth traner.Accounting, as a means of allocating Socio-economic resources, could lead to non-productive traner of social wealth, and with its operational features of directing economic consequences, different accounting information is often bring different effects on the company, while China’s accounting standard aimed at better resource-allocation has enacted through the political process, in which it is difficult to achieve absolute fairness. Thus the one can obtain“public rent”in the process of allocating social-economic resources as long as he or she can impose forable influence to accounting rules. As a result some stakeholders will be harmed and some will be benefited. Such accounting practices reflect the rent-seeking thinking of modern economics. With the development of accounting policy’s market-oriented reform, the government has gradually reduced direct intervention to economy and effort to develop market mainstay, incremental economic benefits of enterprises and individual stakeholders has related to its ability to innovate gradually. At the same time, inherent flaws in a high degree of unified accounting system has gradually exposed, and the government has gradually come to realize the drawbacks of the original accounting system in advancing process of economic system reforming. In this process of changing the accounting system, listed companies, especially state-owned holding company to use the loopholes in the accounting rules for different purposes, and to seek the government’s concession of special accounting policies, and this process is the“rent-seeking”to regulatory agencies, the "lobbyists" to accounting rule-making process and the“Self-defense" to use of accounting rules. The key reasons of much attention is paid to Accounting rent-seeking, is that it could cause non-productive traner of social wealth, and resulted in the dissipation of Socio-economic resources in the traner process, then harmed other stockholders’interests except the company managers, which led to the optimization of social welfare and distortions of resource allocating.With the further development of accounting rent-seeking theory, more and more attention is paid to rent-seeking behiors of Economic entities. There is a delay of economic restructuring, Because China’s securities market is just in the tranormation period from mature market to emerging market. So, although listed companies which is one of the main Participants in securities market he played a key role in promoting the development of securities market: enhancing our economic strength and raising China’s integrated development level, in the short term , it can not get the requirements in allocation of resources of mature markets,intervention of government to securities market that is“visible hand”is still maintained a certain role, both lacking of control to listed companies and chasing profits of listed companies all cause the more and more“rent-seeking”behiors. The listed companies could get a certain income from rent-seeking behiors in the short term, but from a long-term perspective, such unregulated behiors will hinder the healthy development of the securities market, and even cause some bad social atmosphere, such as unfair competitive environment, information distortion because of spreading of false information etcTherefore, the paper has discussed listed companies’accounting rent-seeking behior in our country on the basis of domestic and overseas researches, analyzed origin and development of rent-seeking theory, tried to give the concept and fundamental meaning of accounting rent-seeking, identified the reasons of basic characteristics and behiors of listed company in our country, finally systematically summarized listed companies’present situation and behior forms in our country. On the foundation, the paper has discussed the way to deal with accounting rent-seeking behiors of listed companies from nine perspectives, that is clarifying property rights and reducing control, improving corporate governance and preventing rent-seeking, strengthening market supervising and punishing rent-seeking, strengthening civil compensation mechani, standardize accounting principles and oiding rent-seeking, enhancing efficiency of capital market, developing forensic accounting, creating new entity and technology to expose financial reporting frauds, enhancing governmental supervisor sector’s standard requirements to listed companies, strengthening sense education and exterminating rent-seeking behiors, in order to restrain listed companies’accounting rent-seeking behiors, defend fair and just investment environment of securities market, promote optimization of allocation of market resources exterminating waste of social resources, and provide some references for health development of listed companies in our country and stabile progress of sociali economic construction.The paper tries to use prescriptive research to spread out discussion, use deductive method to construct basic theory of accounting rent-seeking behiors, adopt descriptive method to sum up main types of accounting rent-seeking behiors according to realistic situation. In the process of research, this paper mainly adopts qualitative analysis method combining with some cases, follow the thinking of“raise problems—analyze problems—solve problems”to theoretically analyze and practically test accounting rent-seeking behiors of listed companies in our country. Because domestic research of accounting rent-seeking started lately, there are some difficulties to gather related materials and obtain practical cases, so this paper may lack enough empirical tests. At the same time, owing to lots of reasons of accounting rent-seeking and lacking recognition, the research may result in over positive and partial results, and the research is not enough.This paper includes six chapters:Chapter one is introduction. It mainly discussed research background, significance, train of thought, method, creation and shortcomings, structure of this paper, and so on.Chapter two analyzes theoretical basis of accounting rent-seeking. It mainly elaborates origin, rise and development of rent-seeking theory, and also discussed concept and fundamental meaning of accounting rent-seeking.Chapter three mainly analyzes listed companies’accounting rent-seeking behior in our country. It mainly elaborates basic characteristics, main behior forms of domestic listed companies, and related reasons.Chapter four introduces listed company’s cases of accounting rent-seeking and goes further to explain and analyze listed companies’accounting rent-seeking behiors in our country now.Chapter five puts forward the ways to deal with accounting rent-seeking behior of listed companies. It raises specific suggestions aimed at characteristics and ways of listed companies’accounting rent-seeking behior in our country, which is on guard against accounting rent-seeking behior.Chapter six is the summary of this paper.The contributions of this paper are:(1)This paper which bases itself upon the fact of listed companies, discusses and analyzes accounting rent-seeking behior in our country. As an accountant in a listed company, I combine my working experiences with listed companies’cases of accounting rent-seeking to analyze characteristics, methods, and specific suggestions of listed companies’accounting rent-seeking behiors.(2)There are multi-perspective reasons of accounting rent-seeking behior, and we can summarize them from different aspects, but few scholars make comprehensive and detailed analysis. Therefore, on the basis of large quantity of present references, this paper summarizes advantages of all scholars, and analyzes the reasons of accounting rent-seeking behiors from internal and external aspects.
论文关键词： 上市公司；会计寻租；对策；
Key words（英文摘要）：www.328tibet.cn Listed company；accounting rent-seeking；responding strategies；