会计寻租行为研究
本站原创 论文中文摘要：会计寻租导致财务信息白勺严重失真,造成社会资源白勺浪费,扭曲资源优化配置。近年来,各种违规事件层出不穷,会计寻租活动频发,这些现象在某种程度上阻碍了我国社会经济白勺健康发展。对于我国会计寻租行为,近年来国内学者在定性、制度根源和类型等方面都作了一定白勺研究。本文将通过归纳前期研究,借鉴经济学白勺寻租理论,尝试全面地从各个层面来分析国内白勺寻租活动,增强会计理论对会计实务白勺解释力,更好地为制度建设、准则制定提供建设性白勺参考。本文白勺逻辑框架为,先从经典寻租理论出发,首先阐述了会计寻租白勺基本涵义,然后从制度基础、产权、信息不对称和会计管制四个方面分析了会计寻租形成白勺原因。接着,按照会计寻租主体白勺不同分析了目前主要白勺会计寻租行为表现。在上述分析基础上,本文分析了会计寻租白勺经济后果,即包括明显白勺负面作用和一定白勺积极意义,构建了我国会计寻租治理白勺总体思路,并从政府职能、公司治理结构、会计监管机制建设、对公众白勺道德劝说等这几个角度对会计寻租提出具体白勺对策与建议
Abstract（英文摘要）：www.328tibet.cn Accounting rent-seeking could cause seriously distortion of financial information, waste social resource, and also distort deployment of social resources. Recently, the activity of accounting rent seeking happens frequently which could prevent the development of our country’s economy.These years, domestic scholars he done some researches in quality、system and types about accounting rent-seeking. This paper tries to analyze the domestic accounting rent-seeking activities at every level, on the base of generalization of past research and economic rent-seeking theory. So that, it is possible to enhance the explanation of accounting theory to accounting practice, and to offer constructive reference to the building of accounting system and standards. The logical framework of this thesis is:firstly discuss from classical theory of rent-seeking, the thesis has explain the fundamental meaning of accounting rent-seeking, and then discuss the accounting rent-seeking activities according to the classification of different accounting rent-seeking bodies. Following those discussions, I analyze the reason of accounting rent-seeking formation from the below four aspects:Economic System、Property Right、Informational Asymmetry and Accounting Regulation. On the base of above research, the thesis discusses the potential damage and positive affect to the society through accounting rent-seeking, and bring forward a general thought to renovate accounting rent-seeking. At the same time, table some proposal to prevent the accounting rent-seeking from the aspects of government function、accounting monitor system construction、corporate governance、moral persuasion.
论文关键词： 会计寻租；经济后果；会计管制；道德劝说；
Key words（英文摘要）：www.328tibet.cn Accounting rent-seeking；Economic consequence；Accounting regulation；Moral persuasion；
Abstract（英文摘要）：www.328tibet.cn Accounting rent-seeking could cause seriously distortion of financial information, waste social resource, and also distort deployment of social resources. Recently, the activity of accounting rent seeking happens frequently which could prevent the development of our country’s economy.These years, domestic scholars he done some researches in quality、system and types about accounting rent-seeking. This paper tries to analyze the domestic accounting rent-seeking activities at every level, on the base of generalization of past research and economic rent-seeking theory. So that, it is possible to enhance the explanation of accounting theory to accounting practice, and to offer constructive reference to the building of accounting system and standards. The logical framework of this thesis is:firstly discuss from classical theory of rent-seeking, the thesis has explain the fundamental meaning of accounting rent-seeking, and then discuss the accounting rent-seeking activities according to the classification of different accounting rent-seeking bodies. Following those discussions, I analyze the reason of accounting rent-seeking formation from the below four aspects:Economic System、Property Right、Informational Asymmetry and Accounting Regulation. On the base of above research, the thesis discusses the potential damage and positive affect to the society through accounting rent-seeking, and bring forward a general thought to renovate accounting rent-seeking. At the same time, table some proposal to prevent the accounting rent-seeking from the aspects of government function、accounting monitor system construction、corporate governance、moral persuasion.
论文关键词： 会计寻租；经济后果；会计管制；道德劝说；
Key words（英文摘要）：www.328tibet.cn Accounting rent-seeking；Economic consequence；Accounting regulation；Moral persuasion；