关于政府会计监管的再思考

Reconsideration on Government Accounting Regulation

政府会计监管产生的主要动因在于市场失灵,但与此对应的则是政府失灵,后者导致了监管成本膨胀以及对市场竞争条件的破坏。由此引发了对政府会计监管的再度思考———怎样使政府会计监管更加富于效率和效果?本文认为,转变监管理念,实现行政处罚让位于法律约束是根本途径;而法律约束发挥作用的基础则在于信誉机制,不仅包括管理层和独立审计信誉机制,也包括政府会计监管本身的信誉。

Government accounting regulation came into being mainly because of market failure, which is the counterpart of government failure. Government failure results in rapid increase of regulation cost and deterioration of market competition, which leaves government accounting regulation to be reconsidered： how to make government accounting regulation more efficient and productive？ This article believes that the transformation from executive punishment into legal sanctions will be the most fundamental way to make government accounting regulation more efficient and productive while the premise on which legal sanctions plays a role is the reputation mechanism, including not only the reputation mechanism of management and independent auditing, but also the reputation of government accounting regulation.