本文借鉴公共选择理论,在总结会计寻租已有研究及实际表现的基础上,对会计寻租的内涵进行了深刻的描述和分析。从会计准则制定者角度,对会计准则国际化进程中出现的两种会计寻租行为——国内会计寻租和国际会计寻租的原因进行了系统的剖析。文章最后指出本文的局限性在于没有将管理会计系统纳入进来一并分析,因而研究结论只适用于财务会计理论。 This article draws lessons from the public choice theory, summarizes the existing research and actual performance of accounting rent-seeking, and carries on the deep description and analysis to the connotation of the accounting rent-seeking. From the perspective of the makers of accounting standards, this paper systematically analyzes the two accounting rent-seeking behaviors in the internationalization of accounting standards: the domestic accounting rent-seeking and the international accounting rent-seeking. Finally, the article points out that the limitation of this paper is that the management accounting system is not included in the analysis, therefore, the research conclusion applies only to the theory of financial accounting.