会计监督有效性研究

严重、普遍的会计信息质量问题,已成为困扰我国经济改革和宏观管理的一大难题.本文首先运用经济学中的委托代理理论对会计监督进行了分析,并提出了判断会计监督是否有效的原则性标准,然后,初步设计出了社会主义市场经济条件下判别会计监督是否达到原则性标准的几种思路,文章最后指出提高我国会计监督有效性的相关对策.

A Study on the Effectiveness of Accounting Supervision

The poor quality of accounting information has been one of the difficult problems puzzling our economic reform and macroscopic management. Firstly, this article analyzes the accounting supervision by using the principal-agent theory and puts forward the principled standards with which the effectiveness of accounting supervision is assessed. And, then, it designs some concepts about how to judge the accounting supervision to reach the principled standards under the socialist market economy system. And, lastly, it gives some measures to enhance the effectiveness of accounting supervision.