浅论会计信息的政府管制

On Government Control of Accounting Information

会计信息作为具有特殊社会价值的重要资源,在协调各利益方关系和促进资本的有效配置方面,既有其特殊的作用,又有其相对的缺陷和不足,而分析造成这些缺陷和不足的原因就在于会计信息在市场机制作用下所具有的外部性、公共物品性和信息的不对称性。要解决这些问题,则需要通过政府对会计信息市场进行信息质量、信息供求关系以及会计信息行为的干预和管制来实现,在这里,实施会计信息市场的政府干预或管制不但是必要的而且也是可能的,只有这样,才能真正保障其信息披露的真实、可靠性,才能保证其信息资源配置的公平、有效和合理。

As an important form of resources with special social value, accounting information plays a special part in regulating the relationships between different parties and promoting the effective distribution of capital resources. However, it has its own limitations and defects, which are caused by the fact that it is a form of public commodity external to the market mechanism and is unsymmetrical as a form of information. The solutions to these problems lie in government control over the quality, behavior and supply-demand relation of accounting information. It is held in this paper that government control over accounting information is not only necessary but also possible. Only in this way can the realness and reliability of information, and fair, effective and reasonable distribution of information, be safeguarded.