会计行为寻租理论分析.pdf

会计行为的寻租理论分析 英文摘要 Abstract By means of defining the accounting behavior,this thesis offers a clear-cut definition of this body incorporating this interest—correlation into its range，which makes the body covers information supplier and applicator,i．e．the basic body,CPA and accounting standards formulator,i．e．the derivative body,and researcher and educator,i．e．the general body,to broaden the scope of the accounting theory research and add strength to the accounting practices．By the aid of the theory of rent—seeking among the public choice theory of the western economics，the author analyzes the accounting behavior in the current situations and utilizes the essence of rent—seeking theory combined with the definition of accounting rent-seeking behavior,to develop the implication of accounting rent—seeking theory,to make the accounting standards formulation，accounting policy alteration，accounting policy choice and earnings management involved in the accounting rent·seeking behavior．the accounting behavior can be optimized With the rent—seeking theory．Thus，the correct accounting information is being provided,the development of capital market being promoted and market economy being perfected． By analyzing the rent-seeking theory upon the accounting behavior,the author firstly puts forward to the meaning of this accounting rent-seeking behavior on the basis of the definition on the accounting behavior and the implication of this rent—seeking theory．Secondly,based on the analysis of the manifestation，harmfulness and causes of the accounting rent·seeking behavior,the author carries out a research into the effective treatment of accounting rent—seeking behavior,that is to say,to optimize China’S accounting behavior from the an酉e of the rent·seeking theory．This thesis involves most of the sciences treated in Management，Economics，Accounting and Political Science and in the coupe of study,affords a means of qualitative analysis with the combination of standardization and empirical