摘要
阐述了政府管制对会计信息市场发挥的重大作用,重点从保障会计信息公平性的视角对政府管制的动因进行了分析,提出政府可从质量控制、价格确定和行为监督3个方面干预会计信息市场,并总结出管制过程中应当注意的问题。
Government control plays a significant role in accounting information market. This article tries to analyze the factors that motivate government to control the market from the perspective of protecting equality.Furthermore, it introduces three ways which lead to government control, including quality control,pricing and behavior monitoring. Finally, it summarizes the problems in controlling.
出处
《科技与管理》
CSSCI
2008年第3期71-73,共3页
Science-Technology and Management
关键词
会计信息市场
政府管制
公平性
ccouting information market
government control
equality
