The Research About Rent-seeking Behavior In Accounting Policy Choice Of Public Companies

In the wake of the establishment of market economy and the improvement of economic business constantly updated, a reasonable choice of accounting policies in the corporate financial information system has become a more and more important role. Accounting policies are the connecting bridge and link of accounting practices and accounting theory, not only under the guidance and influence of accounting theory, but also directly regulate and restrict corporate accounting practices, financial statements of enterprises and capital markets a broad and profound impact. From the perspective of external users, it is in order to provide useful information for the purpose of decision making to select, evaluate the choice of accounting policies; from a business perspective, it is in order to achieve the overall goal of maximizing the motivation to organize the accounting policy choice.Chinese economy is in a transition period of development, diversification of economic interests made the subject of accounting as an important social and economic system of resource allocation, the operation has a direct economic consequence, coupled with Chinese capital market is not perfect, the company failed to do the accounting information. To fully transparent, resulting in a rental space in the public domain; accounting seeking becomes the main non-productive social and economic benefits of the important means of searching. For the rent-seeking, the accounting policy choice is undoubtedly the most easily manipulated, so the choice of accounting policy is essentially an important measure for all stakeholders in the company dealing with economic relations, coordination of economic contradictions, and distribution of economic benefits.From the rent-seeking theory, the accounting policy choice theory and management theory, with the specific situation in our country rent-seeking accounting will be divided into the Game of rent-seeking, forgery and manipulation of the rent-seeking, but also the interest of the accounting and rent-seeking disadvantages, while affirming the positive role of accounting at the same time seeking more focused on the negative accounting effect of rent-seeking; while the theoretical results of previous research presented on the basis of accounting and accounting policy choice of seeking contact and differences, and define The concept of the scope of their own; After the broad theoretical analysis, the concrete manifestation of rent-seeking behavior of the choice of accounting policies, described the interests of enterprises in order to maximize their own goals within reason, in addition to facilitating the choice and external causes of poor supervision resulted in the accounting policy choice in the rent-seeking reasons; define the main body of the accounting and rent-seeking of alternative accounting policies used space rent-seeking motives, although different motives, but its essence is through a variety of rent-seeking way to achieve its purpose, rent-seeking is an "unproductive profit-seeking" behavior, in fact, between the interests of stakeholders in game, but also on the economic order and social impact on the allocation of resources, will have serious consequences inevitable. Finally, in view of reality, from the sound system of accounting related to strengthen corporate mechanism, the rule of law and rule of virtue in terms of accounting policy choice to avoid rent-seeking behavior in the strategy and put forward their proposals. Article involved in management, economics, accounting, political science and other disciplines of knowledge, the main course of the study the use of standardized studies, case studies and comparative analysis of the method of combining.