Research On Game Theory Of Rent Seeking High-tech Corporate Accounting

Rent-seeking is vested in different socio-economic interests of the re-partition between the main and transfer, resulting in significant cost social and economic resources which led to loss of social welfare. Accounting seeking financial information led to a serious distortion, resulting in a waste of social resources, distorting optimal allocation of resources. In recent years, a variety of endless violations, frequency of rent-seeking activities of accounting, corporate accounting rent-seeking is particularly serious, these phenomena to some extent hindered the healthy development of China's social and economic. Even if the company's accounting information in its internal circulation may not fully transparent, resulting in a public area of the rental space. At present, China is running on the new standards of accounting and economic interests and the interests of the heterogeneity of diversification, accounting as an important social and economic resources of the system unit, seeking to become the main body of the social and economic directly unproductive profit seeking the means. High-tech enterprises is to promote the importance of China's rapid economic growth in power, and is currently seeking for research in high-tech companies is still insufficient. Game theory in economics teaching, research and applications are more and more attention in recent years, the accounting profession of accounting problems using game theory has made many important achievements. This paper describes the behavior of high-tech enterprises seeking accounting and performance, specifically the introduction of game theory to issues of financial reporting fraud study, constructed of listed companies and regulators, intermediaries and investors in three game model, the main body of the game The motivation and game equilibrium. And find a financial report to prevent high-tech enterprises seeking to improve regulatory efficiency measures. Finally, the rent-seeking behavior for the relevant accounting policies, trying to suppress the negative accounting rent-seeking behavior.