论会计监管的效率

我国目前对会计监管的力度还是相当大的,监管部门之多、法规之丰富在其他国家并不多见。但是我国会计信息严重失真却是不争的事实,本文认为其主要原因在于会计监管的效率低下。作者首先分析了造成我国会计监管效率低下的因素,这些因素有:会计寻租、监管主体协调失灵、监管者的道德风险、公司治理结构以及监管的外部环境等等。然后针对这些因素,提出了一些提高我国会计监管效率的建议。

Study on Efficiency of Accounting Management

Accounting regulation in China is rather powerful,the number of departments and laws for accounting regulation is rare in other countries.But it's obvious that the quality of accounting information of our country is very poor,and in this article we take the low efficiency of the accounting regulation as its main reason.In the article we first analyze the cause of the low efficiency of the accounting regulation of our country,such as accounting rent-seeking,coordination failure of regulation principal parts,moral hazard of regulators,corporate governance,the external environment of regulation and so on.And then we provide some advices on how to improve the efficiency of the accounting regulation accordingly.