论会计规范机制效率低下的原因及其改进

我国由于会计规范机制效率相对较低，对会计信息的作用不能真正发挥。从我国会计规范的形成过程、实施过程以及会计规范的实施环境等方面，分析会计规范机制效率较低的主要原因在于会计规范制定过程中的博弈不足、激励与约束失衡、监查处罚力度较弱及会计信息有效需求主体的缺失，今后可以从提高会计规范的制定有效性、分离会计师事务所的审计与非审计服务、建立会计规范的评价机制、以及投资人索赔制度等方面努力改进。

The Reasons of Low Efficiency of Accounting Regulation Mechanism in China and Improvement

The efficiency of accounting regulation mechanism in China is quite low, thus, the correction function to the accounting information could not be exhibited. Start from the formation process, implementation process and the execution environment of accounting regulation, the paper get the conclusion that the low efficiency of accounting regulation is that： the insufficient game playing in the process of regulation making, the imbalance of encouragement and restriction, the weak punishment and monitoring lack of demand subject for accounting information. Therefore, we can improve the low efficiency from the following aspects： improve the effectiveness of accounting regulation making, separate the audit and non-audit service of CPA, build normal evaluation mechanism for accounting, and construct the claim system for investors.