会计信息监管成本效益分析  

The Cost-benefit Analysis of Accounting Information Regulation

作　　者：刘新仕[1] 

机构地区：[1]河南大学会计研究所,河南开封475001

出　　处：《商业研究》2009年第11期88-92,共5页Commercial Research

基　　金：河南省哲学社会科学规划项目;项目批准号为2007BJJ003

摘　　要：上市公司的会计信息是影响证券市场有效性的关键因素之一,政府在这方面的监管活动应建立在监管效益大于监管成本的基础之上。从现有的研究成果看,国内倾向于从宏观层面上采用规范的方法研究信息监管问题,对会计信息监管成本的研究多于对监管收益的研究。应将二者结合起来,利用成本效益分析模型,探寻政府监管的合理区间及政府监管的有效性。The listed company＇s accounting information is a key factor affecting the effectiveness of one of the securities markets, so the Government＇s regulatory activities in this area should be based on the basis of regulatory benefits in excess of regulatory cost. Read from the existing research results, the domestic macro level tend to use regulatory approach to study information regulation , and pay attention to the regulatory costs of accounting information rather than profitability. We should combine the two to explore a reasonable range of government regulation and effectiveness using cost - benefit analysis model.

关 键 词：会计信息 监管成本 效益分析 

分 类 号：F231.6[经济管理—会计学]