关于会计寻租主体的探讨

自寻租理论用于会计领域以来,已经取得了许多可喜的成果,如对会计寻租产生的原因、会计寻租的主要行为表现及会计寻租所采取的方式方法等。但会计学者们却没有对会计寻租的主体进行过系统的研究,本文从会计寻租行为可能发生的原因或动机出发,探讨了各类会计寻租的主体,即国家、机构投资者、经营者、所有者、IT人员、中介机构、地方政府、会计人员等。明确这些寻租主体对提高会计监管的有效性具有重要意义。

A Discussion on The accountant seeks and rents Subject

Since rent-seeking theory has been used in the accounting filed , many achievements have already been achieved , such as the research on the reason the main behavior and the means of The accountant Seeks and rents Subject, etc. But accounting experts have not systematically probed on The accountant Seeks and rents Subject, therefore this paper probes some types of The accountant Seeks and rents Subject through analyzing reasons all kinds of The accountant Seeks and rents Subject, including government .institutional investors .managers .own ers .IT personnel .intermediary agency .local government (China) .accountants and so on . It is significant on improving effectiveness of accounting supervision to clarify these rent-seekers.