会计信息政府管制:对一种制度范式的思考  

Government Control of Accounting Information:A Theoretical Analysis of the Advantages and Disadvantages

作　　者：杜莉[1] 刘昌进[2] 

机构地区：[1]上海立信会计学院会计学系,上海201620 [2]上海财经大学会计学院,上海200433

出　　处：《上海立信会计学院学报》2007年第1期16-21,共6页Journal of Shanghai Lixin University of Commerce

基　　金：财政部会计准则委员会研究课题(2003CASC01051);教育部人文社科项目青年项目(06JC630021);上海市教委科研项目(07ZS175)

摘　　要：我国会计信息管制以“政府主导”为特征,其优势表现为:降低了会计信息的供给成本,维持会计信息市场的运转,减少了供求双方的信息不对称,限制了经营者的机会主义行为。但政府管制的风险依然有存在,为规避管制风险,应明确评判管制标准,根据会计环境的变化调整管制目标,管制规则的制定应权衡统一性和灵活性,解决好管制机构间的权力分割与协调,管制的价值取向定位于社会福利的最大化。Nowadays, many countries＇ governments control the production of accounting information in order to provide timely and useful financial information to investors and related interest group. Since reformation, China has set up and perfected controlled system of accounting information to adapt with booming of market economy, which is characterized as government dominate and guild assist＇. However, the advantages and disadvantages of this system is discussible. This paper puts emphasis on the analysis of its advantages, risks and solutions. In conclusion, the aim of government control is to maximize social welfare.

关 键 词：会计信息 政府管制 

分 类 号：F23[经济管理—会计学]