基于博弈模型的高新技术企业会计寻租行为分析与应对策略设计

Analysis of Accounting Rent-seeking Behavior of High Tech Enterprises Based on Game Model and Coping Strategies

会计信息在投资决策中的影响越来越大,逐渐成为社会管制的重要依据,会计寻租现象的滋生对我国经济发展产生了不利的影响。首先阐述了企业会计寻租的危害性,接着总结了企业会计寻租的一般途径,指出会计寻租具体可以表现在会计政策,会计估计,会计信息披露和会计信息使用等方面。从博弈角度对企业寻租的动机和结果进行了深入分析,并基于博弈分析的结果,从宏观和微观两个层面提出我国高新技术企业解决会计寻租问题的对策。

The effects of accounting information in the investment decision making is bigger and bigger, and gradually become the important basis of social regulation. Accounting rent-seeking phenomenon has a negative impact on China＇s economic development. This paper firstly expounds the harmfulness of enterprise aceounting rent-seeking, then summarizes the general way of enterprise accounting rent seeking, pointing out that the ac- counting rent-seeking shows concretely in the accounting policies, accounting estimate, accounting information disclosure and use of accounting in formation etc. The enterprise rent-seeking motive from the angle of the game and the results were analyzed, and based on the results of the game analysis, puts forward the countermeasures of China＇s high-tech enterprises to solve the problem of accounting rent seeking from macroscopic and microcosmic.