从行为金融角度探析我国资本市场会计寻租的产生——基于个体投资者投资心理和行为的分析

我国资本市场上存在的会计信息虚假列报、控股股东侵占上市公司资金等会计寻租行为，造成中小投资者损失严重。文章从行为金融角度基于个体投资者投资心理和行为，分析我国资本市场会计寻租产生的另一诱导因素，以从微观层面来加强对投资者理性投资的管理，降低会计寻租产生的可能性。

The Emergence of Rent-Seeking Accounting in Domestic Capital Market from Financial Behavior View——Based on Psychology and Behaving of Individual Investors

The false accounting information and the behaving that listed companies and the large shareholder can seek rent in accounting by various rent-seeking activities in capital market harm the small shareholder and ruined the function of security market. Based on behavioral finance of individual investors, another cause of rent-seeking accounting is pointed out in order to remind investors of avoiding losses by behaving reasonably.