我国会计寻租及相关问题研究述评

寻租理论为会计研究提供了新的视角。本文对我国会计寻租及其相关问题的研究进行了综述和简要评价:一是对会计寻租的原因、主体、行为表现以及实现方式等基本理论问题的研究;二是对会计管制、会计准则制定、会计国际化以及会计信息失真等会计寻租相关问题的研究;三是我国会计寻租及相关问题研究取得的成果及今后的研究取向。

The Commentary on Domestic Accounting Rent-seeking and Relevant Problems

Rent-seeking theory offers a new visual angle for accounting research. This paper summarizes and simply appraises the researches about domestic accounting rent-seeking theories and relevant problems in three aspects: firstly, the researches of basic theory problems on the reason, the subject, the behavior and the means of accounting rent-seeking;secondly, the researches on relevant problems of the accounting rent-seeking, such as accounting regulation, the institution of accounting rule, accounting internationalization and the distortion of accounting information ;thirdly, the existed achievements on domestic accounting rent-seeking including relevant problems ,and the tendency of the research for the future.