财会监督自组织演化研究:基于复杂适应性系统的视角  

A Study of Self-organization for Financial and Accounting Supervision:A Perspective Based on Complex Adaptive Systems

作　　者：董木欣 Dong Muxin

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2024年第3期96-104,共9页Fiscal Science

摘　　要：我国财会监督体系层次复杂、监督主体结构多元,各主体间的非线性关系导致传统的趋势分析、样本均值等统计方法无法适用于多头监管形势下财会监督的效果研究。本文基于复杂适应性系统理论探讨非线性情况下财会监督演化的作用机理。研究发现,财会监督演化是一个自组织过程,是各监督主体在外部环境作用下,相互竞争又相互协同的结果。因此,在我国财会监督体系建设过程中,既要考虑到外部政治、经济、技术等环境因素的影响,也应遵从财会监督主体的自组织规律,推动监督模式的不断完善和持续演进。The financial and accounting supervision in China has a complex hierarchy and a diversified structure of supervisory subjects.Due to the non-linear relationship between the subjects of financial and accounting supervision,the traditional statistical methods like trend analysis can not be applied.This paper explores the mechanism of financial and accounting supervision based on self-organized methodology from the perspective of complex adaptive system.Through the study,it is found that the evolution of financial and accounting supervision is a self-organized process,which is the result of competition and synergy among the supervisory subjects under the role of adapting to the external environment.Therefore,in the process of construction of China's financial and accounting supervision system,we should not only take into account the influence of external political,economic,technological and other environmental factors,but also comply with the self-organized rules,and promote the evolution of the perfect supervision model.

关 键 词：财会监督 自组织演化 复杂适应性系统 

分 类 号：F231.6[经济管理—会计学]