会计监管:依据探析与工具改进

会计监管属于规制经济学研究的大范畴,“公共利益理论”为会计监管提供了基本依据,通过对会计信息失灵原因的进一步分析,章指出“克服市场不完善导致的高质量会计信息需求不足”及“改善契约不完全造成的产权不明”是我国政府主导的会计监管更本质的原因;金融监管是经济监管领域较为成熟、甚为重要的部分,金融监管工具改革的经验体现了现代监管理念的变化,可以为会计监管工具设计和改革提供借鉴和支持。

Accounting Regulation: Economic Explanation and Instruments improvement

Since the research of accounting regulation belongs to the broad area of economic theory of regulation, "Public Interest Theory" can provide basic framework for it. Based on the analysis of reasons for accounting information failure, this paper points out that insufficient demand for accounting information and incomplete contracts are the most important causes of government interfering and accounting regulation in China. Financial regulation is a vital part of economic regulation, which is relatively mature; the paper proposes that accounting regulation should use the achievements of financial regulation researches and practice for reference in improving regulation instruments.