基于会计准则的政府监管力度探析研究.pdf

林海 兰福州大学管理学院 基于会计准则的政府监管力度探析 林海 兰福州大学管理学院 350002 摘要：在市场失灵的领域，政府总被期望出来纠正偏差，但政府由于其局限性，也有可能出现政府失灵。 政府力量与市场力量总是交替存在，在不同的国家、不同发展阶段其比例也有所不同。本文从经济学角 度首先分析了政府监管的利弊条件，从政府监管的一个重要手段——会计准则来探讨政府监管力度问 题，将监管力度细化为会计准则制定前后制定权分配情况进行考察，旨在探究我国准则指定权利分配的 现状及新准则利润空间的放大是否与我国的监管环境相适应。会计准则是政府监管的一个重要部分，会 计准则制定的各方面反映出政府监管力度的强弱。准则制定前的权利分配体现了政府监管的姿态，规划 了权利在不同利益相关方及政府之间的分配；准则制定中的规范详略程度象征着不同的监管力度，规定 了政府制定权与企业剩余制定权之间的份额。同时基于会计准则的政府监管力度的合理把握需要一套合 理的准则制定程序来保障，并通过建立信息交流平台来正面反馈市场运作中出现的问题，以及时发现市 场和政府力量的过度或不足的情况，使会计信息的规范在市场和政府力量的不断博弈中达到最优状态。 关键词：政府监管，会计准则，介入程度，权利分配 Comments on the Involvement Degree of Government Regulation Basing on Accounting Standards ABSTRACT ：In the scopes of market dysfunction, the government is expected to acte as a ruler to correct the deviation, but government,because of its limitation,also has the possibility of dysfunction. The force of government and the market always comes in turn, and the proportion of them often differs from.different nations and different developmental phases. This paper has first analyzed the advantages and disadvantages of the government regulation from the perspective of economics,discusses the involvement degree of government regulation from one of its important forms--accounting standards,and decomposes the involvement degree into situations of how to assign the right before and on the course of forming the accounting standards,in order to find out that whether the present situation of right assignment of standards setting in our country is proper and whether the larger profit space promoted by new standards will adapt to our regulation environment. Accounting standards is an important form of government regulation, and various aspects in them reflect the involvement degree of government regulation. The right assignment of setting the accounting standards