论新会计准则下的会计寻租行为  

Accounting rent-seeking behavior under new accounting standards

作　　者：乔义红[1] 马也驰[2] 

机构地区：[1]哈尔滨理工大学计划财务处,黑龙江哈尔滨150080 [2]哈尔滨商业大学经济学院,黑龙江哈尔滨150028

出　　处：《科技与管理》2011年第4期78-80,共3页Science-Technology and Management

摘　　要：会计寻租是一种导致财务信息严重失真的违法现象,它扭曲了资源的优化配置,进行财富的非公平转移,造成社会总体财富的浪费。近年来,各种违规事件层出不穷,会计寻租活动频发,这种越演越烈的会计寻租现象在某种程度上阻碍了我国社会经济的健康发展。分析了新准则下会计寻租的具体表现,构建了我国会计寻租治理的总体思路,并从会计准则制定机构、完善审计制度等方面对抑制会计寻租提出具体的对策和建议。使会计信息的质量提高,减少社会资源的浪费,从而将会计寻租变成有意义的寻利活动,提高其使用效率。Rent-seeking in accounting is an illegal phenomenon leading to serious distortion of financial information,influencing the optimization of resources,resulting in the unfair distribution of wealth,and leading to the waste of total social wealth.In recent years,there have been various illegal events and rent-seeking activities,which to some extent interfere with the healthy development of China’s economy.This paper analyzes the specific phenomena under new norms,constructs the general thoughts of dealing with rent-seeking and offers some specific advice and countermeasures from the perspectives of laying out accounting norms and perfecting auditing systems to curb rent-seeking,thus improving information quality,reducing the waste of social resources,changing rent-seeking in accounting to profit-seeking,and enhancing its efficiency.

关 键 词：会计准则 寻租行为 建议对策 

分 类 号：F23[经济管理—会计学]