会计发展路径:自由放任·政府监管·全面治理

现代会计的发展走过了从自由放任到政府监管的历程。纵观会计发展的历史,无论是单纯依赖市场调节的自由放任还是运用政府调控力量的政府监管都不能根治会计中的造假问题,并在历史上造成了经济灾难。鉴于此,本文在回顾会计发展历程的基础上,借鉴现代治理理论的研究成果,提出会计的全面治理理念,以期达到根治会计造假的目的。

Developmental Mode of Accounting: Laze fare governmental regulation overall governance

Modern accounting has followed a developmental path from Laze fare to governmental regulation.A retrospect view pf the history of modern accounting indicates that neither of the two has effectively eradicated the problems of falsification in accounting,thus,causing subsequent economic disasters.Based on a diachronic study of history and a synchronic analysis of research on modern regulatory practice,this paper advances the concept of overall regulation with a view to eradicating false accounting practice.