The Research Of Accounting Rent-seeking

In view of the social welfare,people's activities of pursuing their own economic interests can be roughly divided into two categories .First, pursuiting the productive profit include material and human capital investment, technology and innovation system and arrangements for the people to engage in productive activities, research and development activities, In normal market conditions of fair trade, and so on. Second, the so-called rent-seeking or directly unproductive profit-seeking (down to the present day), including privileges and concessions for the lobbying activities power and money exchange acts of corruption, tax evasion gold smuggling conniving and other non-productive, detrimental to social welfare activities. Once the government started to interfere with trade and other economic activity, people will take action, to enable the government to begin to formulate their own policies, so that the government created by the flow of rents in these activities of people. Such activities do not produce any goods and services, Instead, simply consume the social and economic resources It is the result of economic growth, not stagnation. At present, China's economy is now in the transition period economic interests and the interests of a diversity of heterogeneity, as a socio-economic accounting of the allocation of resources system installations, its operation with direct economic consequences, accounting seeking to become the main socio-economic benefits for unproductive searching the direct means.This paper mainly used rent-seeking theory, with the specific situation of China, will be divided into internal accounting rent-seeking and external accounting rent-seeking. While introducing detailedly external accounting rent-seeking ,we can not ignore the enterprise's internal accounting rent-seeking, change the past that the enterprise's internal accounting information is accurate and reliable point of view. Each of different positions, and they have different perspectives, enterprises all staff have a common goal, is the maximization of enterprise value, but each person can have their own goals, and make efforts to maximize their own interests. Therefore, on balance gains and losses made after most conducive to their own decisions, Of course, this decision is not necessarily beneficial to the whole enterprise. The larger enterprises, enterprise internal accounting of the amount of rent-seeking greater, it might have brought unexpected losses. Understand the internal accounting is more conducive to rent-seeking enterprises to strengthen internal controls, developed to enable businesses and employees can maximize the benefits of the system. Meanwhile In this paper the theoretical results on the basis of enterprise accounting of the source of rent-seeking and rent-seeking accounting reasons, Accounting seeking summary of the manifestations. On this basis, the accounting analysis of the pros and cons of leasing, accounting seeking to understand the negative role, should also understand that some of the accounting seeking an active role, such as rent-seeking accounting as a national macro-control means, to some extent have a positive effect. After seeking the rent was used for re-investment into production, will have productive profits. Finally, according to the accounting of rent-seeking status of a few of the accounting seeking appropriate control measures.