上市公司会计寻租动因分析

Analysis on Accounting Rent-seeking Driver of Listed Company

"寻租是运用稀缺资源去追求人为地创造财富转移的费用",会计作为一种工具通过资本市场对资源配置的作用,使得会计寻租具有了经济后果。由于会计管制的存在、会计领域产权不清晰、会计信息不对称以及上市公司在我国经济生活中的特殊地位和作用,导致了上市公司会通过会计寻租来达到其自身利益目的不良行为。根据组织行为学和经济学的相关理论对上市公司会计寻租的动因进行分析,不仅能在深层次了解会计寻租产生的根源,而是对治理和消除寻租行为具有一定的理论和现实意义。

Seeking-rent is to pursue expenses of creating capital transfer deliberately by using scarce resources. Accounting activity, as a tool, puts rent-seeking to economic consequence via the function of capital market to resource allocation. The following factors, exis- tence of accounting control, ambiguity of property right, asymmetry of accounting information and special position and function of listed companies in China＇s economy, lead to the bad behavior that listed comparties realize their own benefits by accounting secking-rent. Applying relevant theories of organization behavior and economics to analyze accounting rent-seeking driver of listed company, we could both deeply understand the reason generating accounting rent-seeking behavior and obtain some theoretical and practical significance to control and avoid it.