A Study On Accounting Rent - Seeking Behavior Of Administrative Institutions

In the past30years, China’s GDP has maintained rapid growth, but the growth rate of China’s fiscal revenue and expenditure far exceeds GDP growth, and the expenditure structure is irrational and inefficient. Many scholars have been trying to find the root of the problem, early analysis is from the perspective of political, legal, institution and so on, the subsequent analysis is the public choice school use bureaucracy and rent-seeking theory to find the reasons, while there has been great progress, but still not comprehensive enough, we may also ignore the problem exists on the micro-level, the direct "handling" revenue and expenditure of the administrative institutions. The article attempts to study the administrative institutions of accounting rent-seeking behavior to fill this gap in order to make up for deficiencies in the research field of financial excess and inefficient revenue and expenditure issues.The article is based on the study of rent-seeking theory, firstly, analyzes the definition and characteristics of rent-seeking, and gradually introduced accounting rent-seeking theory. Secondly, according to the research of Niskansen’s theory of bureaucracy, come up with the bureaucracy goal-the pursuit of budget maximization, combined with in-depth analysis on China’s administrative system, proved the bureaucracy nature of administrative institutions; Finally, the article creatively combined the rent-seeking theory, bureaucratic theory with rent-seeking accounting theory, and used them to research the administrative institutions in our country, in-depth analysis of the root causes of the administrative institutions of accounting rent-seeking behavior generated. Next, the article take the administrative institutions in Jiangsu Province for example to do the empirical analysis, from the preparation of the budget, the implementation of the budget to the year-end accounts, comprehensive describe the process of accounting of rent-seeking to achieve. And profoundly reveals the various accounting rent-seeking behavior hidden under the "beautiful statements ", further validate the root, status and hazard of the administrative institutions of the accounting of rent-seeking behavior at the micro level.According to the research combined theory with practice, the article is looking for targeted approach of governing administrative institutions issues in accounting rent-seeking, from the perspectives of accounting standards reform, standardize accounting, sound internal control system, establish a unified standard financial software and explore the centralized accounting system, the article put forward some reasonable reform proposals and methods, hoping to make some contributions to solving the problems in our country’s administrative institutions of accounting rent-seeking.