会计寻租理论

Listed companies face greater development space and development opportunities exist Allocation and Building insufficient, imperfect markets, lack of effective laws and regulations binding the construction of such issues as the other government departments in the leading accounting rent-seeking and intervention Dewei prompted listing Accounting rent-seeking extreme waste of resources. For listed companies "rent-seeking space" to start a variety of accounting within the rent-seeking activities. Accounting for rent-seeking activities of listed companies are now common background, this paper has been the basis of research results at home and abroad, hoping the issue of the Public Company Accounting rent seeking further study. The article starting point for the study of accounting theory of rent-seeking, and then analyzes the Public Company Accounting rent-seeking behavior, including the Public Company Accounting rent-seeking causes of the Public Company Accounting rent-seeking subjects, the Public Company Accounting Rent-seeking Rent-seeking objects and the Public Company Accounting in the form of four aspects, on this basis, improving the institutional setting accounting standards, improve the structure of listed companies, and accelerate the pace of administrative bodies put forward control rent-seeking behavior of public company accounting measures.