上市公司会计寻租行为分析及对策

上市公司会计寻租行为分析及对策
 
摘  要：我国证券市场在面临较大发展空间和发展机遇的同时存在配套建设不足、市场功能不完善、缺乏有效的约束性法律法规的建设等诸多问题，另外政府部门在证券市场中的主导和干预地位促使了证券市场中租金的形成及社会资源的极度浪费。作为证券市场中重要主体之1的上市公司在“寻租空间”内展开了各种各样的会计寻租活动。本文在己有的国内外研究成果基础上对我国上市公司会计寻租进行综合性探讨，尝试性地给出了会计寻租的定义，并结合上市公司的特点分析和总结了我国上市公司会计寻租行为的现状和表现形式，在此基础上，试图创建有效的证券市场中各经济主体之间的相互制衡机制和上市公司内部财务治理模式来减少上市公司会计寻租机会、加大会计寻租成本，从而更好地抑制上市公司会计寻租行为，维护证券市场的公平、公正的投资环境，促进市场资源配置的优化以杜绝社会资源的浪费。

关键词: 会计寻租  上市公司  证券市场  租金  制度创新

Accounting Rent-seeking Analyses and its Countermeasures of Listed Company
               
Abstract: Facing with much more developing space and chances, the Chinese security market still had some problems, such as less corresponding instruction, incomplete market function and it lacked more effective law. Besides that, its development was closely related to the interference from the government which created considerable rent on security market and wasted society resources .As one of the important bodies of security market, the listed company spread out kinds of accounting rent-seeking activities in the "rent-seeking space". Based on rent-seeking theory, this paper made some research of listed company accounting rent-seeking, defined accounting rent-seeking of listed company, analyzed and summarized present conditions and forms .At the same time, this paper tried to create effective mutual restriction and balance of those economic bodies and built financial administer mode inside listed company to reduce the chance of rent-seeking, increase its cost. It aimed at restraining the behavior of rent-seeking, keeping the fair outlet for investment, promoting market resources optimization to exterminate wasting of society resources.

Key words: accounting rent-seeking;  listed company;  stock market;  rent;  system innovation