从成本效益的角度看政府会计监管的界限

The Border of Government Accounting Regulation at the Cost and Return Point of View

在现代市场经济条件下,市场失灵是政府监管的必要条件。因此,本文首先从市场入手,分析了市场失灵的原因。政府作为市场监管的主体,并非对市场介入越深越好,本文通过对政府监管的成本——效益分析,明确了政府监管的界限。适度的政府监管是一个政府与非政府主体相互调适的过程,不能过于强调某一方或忽视某一方。最后,针对政府失灵的领域提出更换监管主体的思想,使政府监管与行业自律相结合,使会计监管兼顾成本——效益的原则。

Under modern market economic conditions, market failure is the necessity of the existence of regulation. Therefore, this article begins with the market and analyzes the reasons of the market failure. For the government, the main body of the market regulation, it's not certain that more deeply it goes into the market the better results it will get. Through analyzing the cost and return of government regulation, the article gives us a clear border for the market regulation. The moderate government regulation is an adjusting process between the subjects of government and non-government, and we should neither excessively emphasize nor ignore any subject. At last, focusing on the scope of government failure, the article proposes an idea of changing subject of the regulation, which is achieved by combining government regulation with walks regulation by itself to make the regulation of accounting meet the principle of cost and return.