基于金融危机视角的资本市场政府管制研究——兼评政府审计“免疫系统论”  

Research of governmental regulation on the capital market based on financial crisis:comment of the immune system theory about governmental audit

作　　者：滕晓东[1,2] 

机构地区：[1]山东经济学院会计学院,山东济南250014 [2]东北财经大学会计学院,辽宁大连116025

出　　处：《科技与管理》2009年第4期100-103,共4页Science-Technology and Management

基　　金：辽宁省教育厅2008年度高等学校创新团队资助项目(2008T061);山东省高等学校优秀青年教师国内访问学者项目经费资助

摘　　要：首先,指出金融危机的根本原因是政府管制的措施跟不上资本市场金融创新的发展,导致资产证券化缺乏透明度,金融衍生品投资过度形成巨大泡沫。同时,阐述了美国资本市场政府管制的现状及未来政府管制的基本趋势。最后,指出了金融危机对我国的启示,并提出了若干相关政策性建议,尤其强调了发挥政府审计"免疫系统"功能,增强对资本市场的预警作用,以期对我国资本市场监管模式的完善和发展有所裨益。The essential reason about financial crisis is that the measure of governmental regulation can not keep up with the development of financial innovation on the capital market, which lead to asset security scarce of transparency and come into a huge bubble because the products this paper discusses the status quo of governmental deriving from finance are speculated so much.At the same time, regulation on American capital market and the essential trend of strengthening governmental regulation in the future.At last, this article points out that financial crisis has brought some reference to our country and put forward some relative suggestion of policy, especially,this paper emphasizes that the immune system function of governmental audit should be called into play so as to strengthen the precautionary effect to capital market, which expect to do good to the perfectionand development of supervising pattern of capital market in our country.

关 键 词：金融危机 资本市场 政府管制 政府审计 

分 类 号：C931.2[经济管理—管理学]