会计管制研究梳理及评论  

Review and Comments on Accounting Regulation Researches

作　　者：王伟红[1] 李连燕[1] 

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《山东财政学院学报》2014年第2期92-98,共7页Journal of Shandong Finance Institute

基　　金：山东省社会科学规划研究项目"新企业会计准则的管制效应研究:基于价值相关性的视角"(12CKJZ12);山东省软科学研究项目"新企业会计准则下山东省上市公司会计信息的价值相关性研究"(2013RKB01213);教育部人文社会科学研究项目"基于公司治理导向的国有企业信息披露与监管制度研究"(09YJA630084)

摘　　要：文章主要介绍了国内外学者围绕会计管制的内涵界定、影响因素、经济后果、国际趋同以及公司治理与会计欺诈交叉研究等研究成果。在文献梳理中发现:我国的会计管制研究内容分散且观点存在分歧,仍停留在中心问题的边缘地带,对问题实质之处的挖掘还不够深入。西方理论界对会计管制的研究起步早、范围广,为国内学者提供了理论框架、技术方法等方面的研究指导,安然事件后《萨班斯法案》的出台,更引发了对会计管制的研究热潮。通过对会计管制研究进行脉络梳理和评论,以促进我国会计管制的广角研究。This article mainly introduces research findings in terms of the definition of accounting regulation, its influence factors, economic consequences, international convergence, and cross-over studies on corporate governance and accounting fraud by domestic and foreign scholars. Through literature review, the authors find out that the researches on accounting regulation in our country, with the research contents decentralized and conflicting, remain at the edge of the central issue and havent probed deep enough into the essence of the problem. Studies on accounting regulation in western theory circle provide research guidance such as theoretical framework, technical methods, etc. for domestic scholars. After a series of Enron corporate financial scandals, U. S. A regulators formulated the Sarbanes-Oxley Act, which promoted the new research upsurges of accounting regulation all over the world. This paper provided a review and comment on accounting regulation to promote the wide and deep study of accounting regulation in China.

关 键 词：会计管制 会计欺诈 萨班斯法案 

分 类 号：F230[经济管理—会计学]