寻租理论与会计准则  

Rentseeking Theory and Accounting Standard

作　　者：林钟高[1] 赵宏[1] 

机构地区：[1]华东冶金学院管理学院,安徽马鞍山243002

出　　处：《财经研究》2001年第2期28-34,共7页Journal of Finance and Economics

摘　　要：本文认为 ,会计准则是一种具有经济后果的产权制度 ,相关部门和机构总是围绕着会计准则的制定权和会计政策的选择权问题展开激烈的寻租活动。本文以寻租理论为指导 ,讨论了会计准则和会计政策权力分配过程中的政府寻租、企业寻租行为 ,并分析了双轨制下的寻租特征、以及提高会计规范效率的若干对策。Accounting standard is a kind of propertyrights institutions with economic consequences The departments and institutions concerned carry out rentseeking activities between making right of accounting standard and choiceright of accounting policy.With the guide of rentseeking theory,political rent seeking and enterprise rent seeking are discussed during accounting standard and accounting policy's power share,furthermore,rentseeking feature under tworail system and several countermeasures improving accounting standard efficiency are analyzed

关 键 词：寻租理论 会计准则 会计政策 双轨制 

分 类 号：F123.7[经济管理—世界经济] F233