Research On Accounting Rent-seeking

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 have 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.