会计制度变迁和会计寻租  

Accounting Systems’Evolution and Accounting Rent-Seeking

作　　者：雷光勇[1] 姚晗[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《财经理论与实践》2005年第1期77-80,共4页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金项目"中国上市公司会计行为的异化及其监管创新研究"(70 3 72 0 3 7)的阶段性研究成果

摘　　要：会计准则具有的经济后果是利益相关者之间利益冲突与协调的结果。在会计制度的变迁过程中 ,原有会计制度的均衡状态被打破 ,与准则相关的利益集团围绕新的会计准则制定展开新一轮的博弈并达到新的均衡。我国会计制度的“双轨制”变迁模式是利益相关者的利益冲突重新协调与折衷的结果 ,会计寻租对此起到了推动作用 ,“双轨制”反过来又进一步促使会计寻租的发生。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 。The establishment of accounting standards is a result of conflicting and harmonizing of interest among stakeholders. During the process of the change of accounting systems, the balance state of former accounting systems was broken. A new game encompassing the establishment of new accounting standards was started by the stakeholders that interrelated the standards.“Double Track System' of accounting systems is a result of interest coordination made by stakeholders, accounting rent-seeking acts a positive role in this process. Repeated games among stakeholders that interrelated accounting standard will make accounting rent-seeking achieving Nash equilibrium, according to the double-edged effects of accounting rent-seeking, we can only regulate it reasonably.

关 键 词：会计制度变迁 双轨制 会计寻租 

分 类 号：F230[经济管理—会计学]