摘要
会计监管兼具公法和私法的特征,是用公法的调节方式调节私法领域内的关系。监管权是一种复合性的公权力,有其自身的不足,因此监管必须适度。我国目前的会计监管存在着监管机构权力过度膨胀、权责不对等、多头监管导致权力之争以及民事诉讼机制的缺失等问题。在构建我国的会计监管框架时有必要融合公法和私法两种手段。
Accounting supervision has the characteristics of beth public and private law, which uses adjustment methods of public law to adjust the relations in field of private law. Supervision right is a compound public right with its deficiencies, so supervision must be moderate. The present accounting supervision in China has many problems, such as over expansion of supervision agencies＇ power, mismatching between rights and responsibilities, multi-supervision agencies leading to power fights among agencies, and the lack of civil action mechanism. To construct accounting supervision framework in China, we should combine public and private law methods.
出处
《财经科学》
CSSCI
北大核心
2006年第8期117-124,共8页
Finance & Economics
关键词
公法
私法
会计监管
public law
private law
accounting supervision
