会计寻租的后果

Consequences of Accountifg Rent-seeking

会计寻租的后果可分为四个层次:会计后果、经济后果、资本市场后果与道德后果,性质严重性及影响力由低到高。

There are four consequences about accounting rent-seeking： distorted accounting information, misleading decision making, misguiding allocating resources, and inducing accounting cheating, whose nature and power is rising.