accounting rent-seeking and countermeasures（会计寻租和对策）.docVIP

Accounting rent-seeking and Countermeasures Abstract: Accounting rent-seeking lead to serious distortion of financial information, resulting in a waste of social resources, distort the optimal allocation of resources in recent years the growing incidence of non-compliance, accounting, rent-seeking activities, frequency, this phenomenon is to some extent hindered the economic health of our society development of this paper analyzes the economic consequences of accounting of rent-seeking, rent seeking proposed accounting treatment of our general idea, and from the government functions, accounting standard setters, the accounting oversight mechanisms, corporate governance, anti-establishment and other rent-seeking ethics terms, accounting for the inhibition of rent-seeking strategies and recommendations made. Keywords: accounting measures the economic consequences of rent-seeking government regulation First, rent-seeking meaning and characteristics of accounting (A) the accounting implications of rent-seeking in the process of socio-economic resources, if there is a vacuum right or so-called ‘public domain’ exists ‘rental value’ is not defined, each of the main social and economic resources to be extracted will be spent, also harm the interests of others, which is rent-seeking behavior of the accounting allocation of resources as an important social and economic system, its operation has a direct economic effect, if the economy were able to run in standard accounting rules in effect imposing their favor, they can extraction process of social and economic resources ‘public rent’, so accounting has become an economic rent-seeking people of all socio-economic unproductive profit-seeking body for the direct means of accounting can lead to unproductive wealth transfer, so by affecting the accounting guidelines development and implementation of wealth can be transferred, this time there is damage to the interests of the beneficiaries and parties, this accountin