CAJ | 학술논문

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。
회계신식재투자결책중적영향월래월대，축점성위사회관제적중요의거，회계심조현상적자생대아국경제발전산생료불리적영향。수선천술료기업회계심조적위해성，접착총결료기업회계심조적일반도경，지출회계심조구체가이표현재회계정책，회계고계，회계신식피로화회계신식사용등방면。종박혁각도대기업심조적동궤화결과진행료심입분석，병기우박혁분석적결과，종굉관화미관량개층면제출아국고신기술기업해결회계심조문제적대책。
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 accounting 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 .