会计寻租及其治理

寻租是一种以权力为轴心的经济行为,是对既得利益的重新分割与转移。在我国经济生活中,只要保留着行政干预、行政特权、行政管制,寻租活动就不会绝迹。在经济体制转型中,治理会计寻租的关键,一是改革现行会计准则制定机制,二是加强会计信息披露,增加会计政策选择的透明度,三是强化内部控制制度,四是强化外部监督。

On Accounting Rent-seeking and Its Management

Rent-seeking is an economic behavior centering on power and is the re-division and transfer of vested interest. In the economic life of China, rent-seeking activity will never disappear as long as there are administrative interferences, privilege and control. In economic transformation, the key to management of rent-seeking is first, to reform present mechanisms to meef the acounting standards, and second, to strengthen the exposure of accounting information to increase transparency of an accounting policy choice, thirdly, to consolidate internal controlling systems, and finally to reinforce external supervision.