市场 政府与会计监管

本文以经济学中的公共物品理论为基础,并从社会优化选择的角度,提出了理性的会计监管是确保资本市场提供充分信息的重要手段。与民间自律相比,政府主导的独立监管模式在解决市场失灵、提高信息质量方面更具优势。本文最后提出了在我国建立以政府为主导的独立监管模式的初步框架。

Market, Government and Accounting Supervision

Based on the theory of public goods in economics and from the perspective of social optimal choice, this paper proposes that reasonable regulation is a vital means by which capital market can furnish adequate information. The independent regulatory model in which government plays a dominant role is more advantageous than self- discipline model in preventing market failure and providing high - quality information. A tentative regulatory framework for establishing independent accounting supervision model in China is outlined in the last part of the paper.