我国会计规范实施机制的缺陷分析  

Defect in the Implementing Mechanism of the Chinese Accounting Regulations

作　　者：潘立新[1] 

机构地区：[1]中央财经大学会计系,北京100081

出　　处：《财经论丛（浙江财经学院学报）》2002年第6期63-68,共6页

摘　　要：会计规范的效率不仅仅取决于其自身的完善性 ,还取决于实施机制的科学性。文章从推行方式、执行主体和监督体系三个方面对我国会计规范实施机制进行了分析 ;对自上而下的会计规范实施中财政部和证监会的作用及其效果进行了推敲 ;指出监查和处罚力度不强是实施效率低下的根本原因 ,并提出了相关的改革措施。The implementing efficiency of accounting regulations is decided not only by the perfection of regulations,but also by the reasonableness of implementing mechanism.This paper firstly analyses the implementing mechanism of the Chinese accounting regulations from three areas:implementing way,performing bodies and supervising system;then it discusses the roles of the Treasury and China Securities Regulatory Commission in accounting regulations implementation.It points out that ineffective supervision and penalty are the essential reason of inefficient implementation.Some proposals are Put forward at the end of the paper.

关 键 词：会计规范 实施机制 缺陷分析 中国 对策 

分 类 号：F233[经济管理—会计学]