经济危机与会计信息披露监管演进分析

Analysis on Economic Crisis and Evolution of Accounting Information Disclosure Regulation

本文回顾了会计信息披露监管演进路径,指出信息披露监管具有伴随金融危机或公司财务丑闻之后呈现跳跃式扩张的特征,从政治家集团的"亲经济周期性"监管、信息供需双方利益集团在规制过程中的博弈力量对比以及市场不断创新导致的监管环境的日益复杂化角度作了分析和解释,并认为解决信息披露监管中的滞后性和被动性,应提高监管行为透明度,培育和发展有效信息使用者集团,通过司法救济强化投资者维权力量等对策。

The paper reviews the evolution characteristics of accounting information disclosure regulation which occurred episodically, often in response to a specific crisis or corporation scandal. We analyze the evolution nature of accounting information regulation from the aspects of pro-cyclicality regulation, the unbalance between information disclosing parties and information users during the course of game on regulation capture and the complex changes of market innovation. To solve the lag and passivity in regulation, we should improve the transparence of supervision, foster effective parties of information users and strengthen investors＇ ability to protect their interest through litigation.