我国会计监管模式的现实选择

Practical Selection of Chinese Accounting Supervisory Model

从经济学角度分析了加强会计监管的现实必要性,针对当前我国政治、经济、法律和文化等具体环境因素,提出了建立以政府为主导的、刚性规范与柔性规范相结合的、适当倚重于中介机构的、调动企业内部监督积极性的、侧重于风险管理的全方位的会计监管模式。

From the economics angle this paper analyzes the actual necessity of strengthening the accounting supervision, and in the light of our country's current political, economic, legal and cultural environmental factors, puts forward the omnibearing accounting supervisory model that takes the government as the master, combines the rigid norms with the flexible norms, relies properly on the intermediate organizations, arouses the enthusiasm of enterprise's internal supervision, and lays stress on the risk management.