社会经济资源在配置过程中,出现权利真空或所谓的“公共领域”而存在“租值”未被界定时,各社会经济主体就会耗费资源去攫取它,同时对他人利益造成损害,这就是寻租(rent-seeking)。会计作为社会经济资源配置的重要制度装置之一,就是社会各经济主体通过利用会计信息在他们中间进 Socio-economic resources in the allocation process, the emergence of the right to the vacuum or the so-called “public sphere” and the existence of “rental value” is not defined, the socio-economic main body will spend resources to seize it, while damage to the interests of others, which is Rent-seeking As one of the important institutional devices for allocating social and economic resources, accounting is that all economic entities in society use their accounting information to enter among them