Accounting Rent-seeking Research

Accounting rent-seeking could cause serious distortion of financial information, waste social resource, and also distort deployment of social resources. Recently, the activities of accounting rent-seeking happen frequently which could prevent the development of our country's economy.These years, domestic scholars have done some researches in quality,the root of system and types about accounting rent-seeking, but in general, most researches on accounting rent-seeking focus on single aspect which is lack of systematic research . This thesis tries to consolidate the features of accounting rent-seeking,the reasons of accounting rent-seeking activities,the balance of accounting rent-seeking and accounting rent-seeking bodies into the frame of accounting rent-seeking by generalizing the past researches on the basis of economic rent-seeking theory. And this thesis also tries to analyze the accounting rent-seeking activities at home and abroad, in order to enhance the explanations of accounting theory to accounting practice.The logical framework of this thesis is: firstly discussing the theory of rent-seeking, the thesis has explained the fundamental meaning and features of accounting rent-seeking,and then discussed the reasons of accounting rent-seeking activities from some aspects such as benefits driving,government control and the nature of accounting information, and analyzed the specific reasons from China's actual conditions and elaborated the balance of accounting rent-seeking.Following those discussions, I analyze the classification of different accounting rent-seeking bodies from the following aspects: national government,Operators,owners,program controllers under IT environment,intermediary institutions and enterprise sectors. The thesis also discusses the performance of accounting rent-seeking under international convergence in accounting standards and the performance of accounting rent-seeking in the formulation and implementation of Chinese new accounting standards.On the basis of above researches mentioned above, the thesis discusses some economic results from accounting rent-seeking, and brings forward general thought to renovate accounting rent-seeking, and table some proposals to prevent the accounting rent-seeking from the aspects of government function,accounting standard setting system,accounting monitor system construction, corporate governance,the establishment of the anti-rent-seeking ethics.