Dissipative structure, accounting rent-seeking and information system model construction

Researches of accounting rent-seeking often focus on institutional perspective, such as reform of accounting standards setting mechanism and increase of non-compliance penalties, perfect company administration structure, increase of accounting rent-seeking cost and enhancing the government´s moral persuasion function.Combined with dissipative structure theory, it is necessary to reconstruct accounting information system, to improve the negative entropy value and transparency of accounting information and to reduce asymmetry and uncertainty of accounting information, which should be carried out from technical perspective and based on metadata, event driven technology, extensible business reporting language and data mining technology. Thereby, accounting rent-seeking can be managed effectively.