经济转型条件下的会计监管模式

Mould of Accounting Superrision Under Economic Transitional Circumstance

目前,我国正处在经济转型过程当中,不完全改革引起了时而出现的宏观经济不稳定、就业得不到保证、越来越大的竞争压力、社会不公平的增加、难以削减的贫困以及严重的腐败问题,都与转型期的特点密切相关。而现代企业制度产生的双元控制主体的利益不一致、信息不对称,造成了现实中会计信息严重失真,影响了资本市场的有效运行。因此,引入以“政府为主导的会计监管模式”,可从源头上防范和治理腐败,保障现代企业制度的顺利实施,提高会计信息质量,维护市场经济秩序。

All issues emerging now and then in imperfect reform such as macro- economy in stabiliyy, unemplogment, more competting pressure, social unjustic, poveverty, serious corruption which are difficult to tackle are colsely related to transitional period. During the period, imformation dissymetry results in information infidelity, affects performance in capital market. The paper proposes guarding against order of economy by promoting quality of aclounting information.