上市公司会计寻租环境研究

公司管理者作为实施会计寻租行为的主要行为主体,他们所处的环境必然会对上市公司的会计寻租行为产生重要影响,不同的环境会使同一会计寻租行为产生不同的表现形式。中美上市公司的会计寻租环境在公司治理结构、产权制度安排和法律制度安排,这三个方面存在很大的差异,其对会计寻租行为的影响与表现形式也不相同,美国上市公司的会计寻租行为以主动的会计准则游说为主要特征,而中国则以隐性的、被动的“非法”会计寻租为主要特征。

The Research on Accountant Seeking- rents Environment of Listed Company

As the main subject of behavior to carry out the accountant seeking- rents, the environment that the company administrators exist will inevitablely have great influence on the accountant seeking- rents of the listed company, Different environment will make the same accountant seeking- rents into different forms of expression. Accountant Seeking- rents Environment of the listed company in China and America have very great differences in these three respects, they are company administration structure, policy arrangement ofproperty rights and laws. So it also has different effects and forms of expression. The behavior of accountant seeking- rents of the American listed company is characterized by active accounting criterion canvassing, but it is recessive, passive " illegal " accountant seeking- rents in China.