投资者保护变迁与会计改革的共生互动性

本文尝试从理论上解析,并以我国的改革实践印证投资者保护与会计的共生互动性。由于会计具有重要的投资者保护功能,投资者保护与会计之间始终处于一种共生互动的协调状态。投资者保护目标的实现需要会计的顺应性支持,而会计也能通过其具体机制的变革和发展服务于这种需要。我国近30年的会计改革实践印证了在政府主导环境下,投资者保护与会计之间的动态协调仍是一个显著特征。

The Interaction between Changes of Investor Protection and Accounting Reform

Based on theories and accounting practices in China,this paper studies the interaction between changes of investor protection and accounting reform.Due to the fact that accounting plays an important role in the investor protection mechanism,a concerted interaction between investor protection and accounting reform exists consecutively.Accounting supports the objective-realization of investor protection temporizingly,and provides essential information to suit such a necessity through its own reform and development.The 30 years accounting reform in China demonstrates that,under the government oriented circumstance,the interacting relationship is a dynamic character between changes of investor protection and accounting reform.