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首页> 外文期刊>American Journal of Industrial and Business Management >The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking
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The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking

机译：新会计准则下公允价值的寻租行为-基于寻租会计理论

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摘要

With the development of market economy, accounting for rent-seeking has become the new research directions in the field of accounting. Under the background of international convergence and equivalent of accounting standards, introduction of fair value measurement also becomes a hot topic. In recent years, accounting rent-seeking behavior makes the use of fair value frequently, causing serious damage to the orderly and healthy operation of the market. Based on the accounting rent-seeking theory, the paper carries out the research on background, reason and pathway of rent-seeking behavior of the fair value, combined with fair value measurement attribute, and making specific countermeasures and suggestions to suppress rent-seeking of fair value in the accounting, to improve the quality of accounting information, to protect the interests of investors, as well as the stability of the market order.
机译：随着市场经济的发展，寻租会计已经成为会计领域的新研究方向。在国际趋同和会计准则等效的背景下，引入公允价值计量也成为一个热门话题。近年来，会计寻租行为频繁使用公允价值，严重破坏了市场的有序健康运行。本文以会计寻租理论为基础，结合公允价值计量属性，对公允价值寻租行为的产生背景，成因和路径进行了研究，并提出了具体的对策和建议，以抑制公允价值的寻租行为。会计中的公允价值，以提高会计信息的质量，保护投资者的利益，以及市场秩序的稳定。

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