会计信息、准则制定与会计监管——基于公共产品观的分析

Accounting Information,Standards Setting and Accounting Regulation——Based on the Perspective of Analyzing of Public Goods

随着现代证券市场的发展,公开的会计信息、会计信息生产和披露规则以及会计信息的监管越来越具有公共产品的属性,形成与证券市场发展相适应的公共需求。政府相关部门有责任提供高质量的会计信息、会计准则以及完善的会计监管和会计司法服务,而要实现这一目标,必须坚持基于公共产品观的信息披露监管理念和制度设计思想。基于公共产品观的信息税制度设计,有利于政府提供高质量的会计信息、会计准则、会计监管和会计司法等公共服务。

As security market developlng,accounting information disclosure, infomation disclosure regulation, accounting standards setting, and accounting legal service as well,become significant public goods that the public need especially in securities market. The paper argues that the duties for the government to provide such public goods with high quality should be committed by applying the public goods perspective on accounting information, standards setting,accounting regulation, and accounting legal service as well. The public goods perspective calls on the revenues from the levy of ＂Infonmation Tax （IT）＂ on the beneficial parties,which could be introduced as powerful financial support and mechanism to supervise the government＇ s duties on such public goods.