会计监管:依据探析与工具改进  

Accounting Regulation: Economic Explanation and Instruments improvement

作　　者：潘立新[1] 张文慧 

机构地区：[1]中央财经大学会计系,北京100081 [2]京隆会计师事务所,北京102100

出　　处：《中央财经大学学报》2003年第9期73-76,共4页Journal of Central University of Finance & Economics

摘　　要：会计监管属于规制经济学研究的大范畴,“公共利益理论”为会计监管提供了基本依据,通过对会计信息失灵原因的进一步分析,文章指出“克服市场不完善导致的高质量会计信息需求不足”及“改善契约不完全造成的产权不明”是我国政府主导的会计监管更本质的原因;金融监管是经济监管领域较为成熟、甚为重要的部分,金融监管工具改革的经验体现了现代监管理念的变化,可以为会计监管工具设计和改革提供借鉴和支持。Since the research of accounting regulation belongs to the broad area of economic theory of regulation, 'Public Interest Theory' can provide basic framework for it. Based on the analysis of reasons for accounting information failure, this paper points out that insufficient demand for accounting information and incomplete contracts are the most important causes of government interfering and accounting regulation in China. Financial regulation is a vital part of economic regulation, which is relatively mature; the paper proposes that accounting regulation should use the achievements of financial regulation researches and practice for reference in improving regulation instruments.

关 键 词：会计监管 监管效率 监管工具 

分 类 号：F231.6[经济管理—会计学]