会计信息的供求分析与政府适度监管体系的构建

本文从会计信息的供给与需求分析入手,指出由于供需者的信息不对称性、信息生产的垄断性以及会计信息质量的"隐性"特征,使得信息供需双方在市场交换中处于不对等地位.文章认为,解决该问题需要适度的政府监管,关键在于合理界定政府的监管范围,即应基于成本效益分析、将之严格限制在会计信息市场失灵领域中能够修补的缺陷部分.

On the Supply-Demand Analysis of the Accounting Information and Construction of Government Supervision System

According to the supply-demand analysis of the accounting information, this article figures out that because of the external and asymmetry of accounting information, allocation of accounting information has not realized the Pareto Efficiency in accounting information market, and solving this problem needs government's appropriate supervision. Key issue is to define the rational range of supervision, that is to say, the government supervision system should be strictly limited in those market defects that can be mended in the accounting information market, and carry on cost - efficiency analysis meanwhile.