Study On Accounting Rent-Seeking

Accounting rent-seeking could cause seriously distortion of financialinformation, waste social resource, and also distort deployment of social resources.Recently, the activity of accounting rent seeking happens frequently which couldprevent the development of our country's economy.These years, domestic scholars have done some researches in quality,systemand types about accounting rent-seeking, but in general, those researches onaccounting rent-seeking are most focus on single aspects which short of systematicresearch . This paper try to consolidates the accounting policy choice,earningmanagement,establishment of accounting standard into the frame of rent-seekingthrough generalization of past research on the base of economic rent-seeking theory.And this thesis also tries to analyze the accounting rent-seeking activities from home toabroad at every level, in order to enhance the explanations of accounting theory toaccounting practice and offer constructive reference to the building of accountingsystem and standards.The logical framework of this thesis is:firstly discuss from classical theory ofrent-seeking, the thesis has explain the fundamental meaning of accountingrent-seeking, and then discuss the accounting rent-seeking activities according to theclassification of different accounting rent-seeking bodies. Following those discussions,I analyze the reason of accounting rent-seeking formation from the below three aspects:economic consequence,Informational Asymmetry,Regulation. The thesis also discussthe difference of accounting rent-seeking activities between home and abroad,and thenanalyze the reason which make the difference.On the base of above research, the thesis this thesis discusses the potentialdamage from accounting rent-seeking to the society,and bring forward a generalthought to renovate accounting rent seeking, and table some proposal to prevent theaccounting rent seeking from the aspects of government function,accountingmonitor system construction, corporate governance,moral & legal propagandas andeducation.