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论政府对会计监管的必要性、缺陷和效果
引用本文:吴水澎,毕秀玲.论政府对会计监管的必要性、缺陷和效果[J].厦门大学学报(哲学社会科学版),2002(4):10-17.
作者姓名:吴水澎  毕秀玲
作者单位:厦门大学会计学系,福建 厦门 361005
摘    要:政府会计监管对纠正市场失灵、重新配置社会经济资源和调节经济运行有显著效果。同时 ,也存在严重缺陷 ,其表现为 :政府垄断会计规范制定权导致政府行为低效率 ;政府监管目标多元化导致政府角色冲突 ;政府会计监管部门行动不协调导致会计监管效率下降。政府会计监管要适度 ,监管不足和监管过度都是监管效果低下的表现。我国会计监管的现状是监管不足和监管过度两者并存

关 键 词:政府会计监管  必要性  缺陷  效果
文章编号:0438-0460(2002)04-0010-08
修稿时间:2002年4月3日

Governmental Supervision of Accounting: Necessity, Drawbacks and Effects
WU Shui peng,BI Xiu ling.Governmental Supervision of Accounting: Necessity, Drawbacks and Effects[J].Journal of Xiamen University(A Quarterly for Studies in Arts & Social Sciences),2002(4):10-17.
Authors:WU Shui peng  BI Xiu ling
Abstract:Governmental supervision of accounting (GSOA) works well in remedying dysfunctional markets, re-allocating socio-economic resources, and adjusting economic operations. GSOA has, however, drawbacks as well, such as low efficiency of governmental actions caused by governmental monopoly on norm making for accounting, conflict of governmental roles caused by the plurality of goals for GSOA, and decrease of efficiency in accounting supervision caused by lack of coordination between actions of different departments of GSOA. It is argued that GSOA should be moderate, that too little and too much GSOA are both indications of low efficiency, and that these indications present themselves now in China's GSOA.
Keywords:governmental supervision of accounting  necessity  drawbacks  effect  
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