会计寻租

上市公司会计寻租行为研究

The Research on Accounting Rent-Seeking Behaviors of Listed Company

尤其是企业内部会计寻租，对公司治理有一定的现实意义。

Internal accounting rent-seeking , there are certain practical significance of corporate governance .

会计寻租与反寻租研究

Research on Accounting Rent - seeking and Anti - rent - seeking

《2002年萨班斯-奥克斯利法案》对会计寻租的抑制

The Impact of " Sarbanes-Oxley Act of 2002 " on Rent-seeking in Accounting

我国上市公司会计寻租分析及对策研究

Accounting Rent-Seeking Analyses and Its Countermeasures Research of Listed Company in Our Country

最后提出了针对会计寻租行为的相关策略，力图抑制会计寻租的消极行为。

Finally , the rent-seeking behavior for the relevant accounting policies , trying to suppress the negative accounting rent-seeking behavior .

随着寻租理论的引入，会计寻租现象越来越为人们所认识并引起了人们的重视。

With the introduction of rent-seeking theories , more and more people know and put much value upon the accounting rent-seeking activities .

会计寻租活动造成财务信息的扭曲，浪费了社会资源，对财富最优分配造成了扭曲。

Accounting seeking financial information led to a serious distortion , resulting in a waste of social resources , distorting optimal allocation of resources .

其三，以规范研究的方法结合具体案例和数据对会计寻租行为进行分析与阐述，从中寻求具有普遍性意义的理论。

Third , use normative research methods combined with specific case studies and data analysis to interpret accounting rent-seeking behavior in order to get the theory of universal significance .

由于会计寻租在我国的研究才刚刚起步，相关资料的收集和实际案例资料的获取还存在一定的困难，本文还缺乏足够的实证检验。

Because domestic research of accounting rent-seeking started lately , there are some difficulties to gather related materials and obtain practical cases , so this paper may lack enough empirical tests .

利益相关者之间的多重博弈使会计寻租达到纳什均衡状态，基于会计寻租的双刃性，对会计寻租的控制只能适度地进行。

Repeated games among stakeholders that interrelated accounting standard will make accounting rent-seeking achieving Nash equilibrium , and according to the double-edged effects of accounting rent-seeking , we can only regulate it reasonably .

文章的最后，根据会计寻租的双刃性的特征，结合前面几部分的分析，认为只能对会计寻租行为进行适度遏制，并提出了治理办法。

Finally , according to the " two-edged " characteristic of accounting rent-seeking and the analysis of above parts , the article considers that we just can keep accounting standards with limits moderately .

民企收购者利用并购异化，在寻租空间内进行会计寻租造成了证券市场中租金的形成及社会资源的极度浪费。

According to the dissimilation of M & A , the private enterprise purchasers make the accounting rent-seeking in rent-seeking space , which cause the formation of rent in stock market and the big waste of social resources .

会计准则寻租行为的研究与分析

Research and analyse into rent - seeking in accounting standards

我国上市公司会计变更寻租动因的实证研究

Empirical Research on Motivation of Rent-seeking by Accounting Change in Chinese Listed Companies

通过借鉴反寻租理论，我们认为，我国的会计反寻租应该从制度入手标本兼治，从而在根本上遏制会计寻租行为的产生。

Via using anti-rent-seeking theory for reference , accounting anti-rent-seeking in China should proceed with system innovation , hence keep within limits accounting rent seeking behavior radically .

围绕会计准则的寻租行为还延伸到会计准则的执行过程中。

The rent - seeking behavior enclosing accounting standards also extends into the process of executing accounting standards .

会计制度变迁与会计寻租

Change of Accounting Systems and Accounting Rent-Seeking

会计政策的经济后果的重要原因之一是会计寻租，会计寻租不仅出现在会计准则制定环节，还存在会计准则执行环节。

One important reason of accounting standards ' economic consequence is accounting rent-seeking , which exists not only at setting standards link , but also at enforcing segment .

也将寻租的思想引入到国际会计准则，分析国际会计准则制定过程中的会计寻租行为。

Analyzes the accounting rent-seeking behavior appears in the process of international establishing account standards by induct rent-seeking thought into international account standards .

二是对会计管制、会计准则制定、会计国际化以及会计信息失真等会计寻租相关问题的研究；

Secondly , the researches on relevant problems of the accounting rent-seeking , such as accounting regulation , the institution of accounting rule , accounting internationalization and the distortion of accounting information ;

本文从寻租的基本理论出发，联系会计经济后果学说，认为会计的公共领域和政府对会计的管制是会计寻租存在的根本，并在此基础上给出了会计寻租的定义。

Through analyzing the basic theory of rent-seeking and accounting economic consequences this paper holds that , accounting rent-seeking is based on accounting public-fields and government regulations .

会计作为调配社会经济资源的重要制度装置之一，其运行具有直接的经济后果，会计寻租成为上市公司各经济利益主体进行非生产性寻利的直接手段。

Accounting , as a means of allocating socio-economic resources , has its own operational features of directing economic consequences , accounting rent-seeking becomes a direct method to develop non-productive profit-seeking for different economic interests of the listed companies .