The theory d rent - seeking is one branch d the economics, the behavior d rent - seeting has twisted the effective disposition of social economic resources and hindered system innovation, which makes economic efficiency extremely low. In the process of accounting standard, the behavior of accounting rent - seeking exerts a great influence on the according standard, which has caused the serious economic consequence and reduced the quality and validity of accounting standard. Rent- seeking can promote the formulation and perfection of accounting standard to a certain extent, so we should appropriately control the behavior of rent - seeking in the process of accounting standard.