Rent-seeking·games·formulation And Implementation Of Accounting Standards

With the operation of accounting information on the social economic impact of ever-increasing, accounting data is therefore inevitably become an important basis for a variety of regulations. Through the impact of "general" accounting standard setting and the "residual" of the selection of accounting standards, will be able to transfer the wealth of society, when there are benefits(damage) related to the stakeholds, so government regulation based on accounting has a trend of expansion, resulting in a wide range of real rent existence and growing accounting rent-seeking behavior. Because of real rent of existence by regulation based on accounting, which stakeholders have motivation to expand the scope of regulation, which lead to more real rent, and draw on the rent-seeking theory analysis of rent-seeking behavior is particularly important.By means of analysing and reviewing the classic accounting behavior'research literature in the domestic and abroard, this paper firstly makes suitable extention in suit the content of the accounting behavior'research, gives suitable extension in definition of the body of accounting behavior by incorporating this stakeholders and countries into its range, which develops the scope of the accounting theory research, and addes strength to the accounting practices, and by the aid of rent-seeking theory and game theory, the author analyzes rent-seeking behavior around accounting standard formulation and implementation of both sides in the current situations, to explain the accounting standards formulation, accounting policy alteration, accounting policy choice and earnings management, the creative accounting and the rent-seeking behavior related to CPA, involved in the accounting rent-seeking behavior, clarity the relationship between regulation based on accounting, the economic consequences arising from the regulation and accounting rent-seeking behavior in the theory, rich rent-seeking theory of accounting, in order to found a breakthrought in treatment of rent-seeking behavior in practice at the latter part of the paper. Thus, the author would like to start from the governance of accounting rent-seeking behavior, syetematic optimization accounting behavior, in order to provide high-quality accounting information services, and promote capital market development, improve the market economy.This paper firstly reviews the theoretical source of accounting rent-seeking behavior, which causes the definition and roots of the accounting behavior, followed by the use of case studies and game model of combining the formal analysis of the manifestations and hazards of accounting rent-seeking behavior, and finally build a provisional framework based on the background of China to optimize accounting behavior. This paper is as a normative thesis, drawing on empirical research results and game model, using the basic principles of behavioral science and methods, presenting accounting rent-seeking behavior in the process of accounting standards on the formulation and implementation, and providing a new perspective for study on China's accounting standards .