体制不协调与监管瓶颈:我国会计监管体制的演变及路径选择

我国的会计制度改革是为满足国企改革的需要而启动展开的,是我国体制转轨中的一项基础性制度建设。在改革起点上,首先是解决市场会计规则的制定和施行问题,通过新、旧会计制度转换,为国企产权改革提供支持。当国企进入以现代企业制度建设为目标的改革阶段之后,随之出现的大面积会计行为失范和会计秩序混乱,从反面提出了加强会计监管的改革需求。本文认为,在我国体制改革初期制定的会计监管框架与委托代理关系的企业制度存在脱节和错位,会计监管之所以成为制度瓶颈,原因在于对现行会计监管安排的路径依赖。

The Evolvement and Path Choice of China's Accounting Supervision System

Our accounting system reform was initially designed to meet the requirement of State-owned enterprises'(SOE)reform.It is a fundamental point during the China's institutional transformation.At the starting point of this reform,we firstly to solve the regulation and implementation of accounting rule,through the transformation from old accounting system to new accounting system,we in order to provide support to the property rights reform of SOEs.After SOEs' reform has entered into the stage of “building modern enterprise system”,there emerge many chaoses of accounting action rule and accounting order,which forms the reform requirement in beefing up the accounting supervision,and also implies the incoordination between accounting reform and SOEs' reform.I think there is disjoint and inversion between the accounting supervision frames settled at the beginning of the system reform and the principal agent relation in the enterprise system.The reason for why accounting supervision has become the bottleneck is that the path dependence of current accounting supervision.