论不正当竞争与会计市场秩序化

How Stop the Unfair Competition and Make a Clean and Orderly Accounting Market

会计市场普遍存在的不正当竞争行为 ,破坏了公平竞争 ,扰乱了市场竞争秩序 ,影响到会计市场的健康发展。本文在分析会计市场不正当竞争的现状及原因的基础上 ,着重论述了制止不正当竞争、推动会计市场秩序化的建议与措施 :努力塑造执业行为规范、运行机制健全的竞争主体 ;加快现代企业制度改革 ,完善公平竞争的市场经济机制 ;切实规范政府行为 ,摆正政府与市场的关系 ;继续鼓励基于公平竞争之上的合并和重组 ,促进会计市场结构合理化 ;尽快建立国家法律和行业自律相结合的会计市场监管体系。

The rampant dishonest competition in the accounting market has done much harm to the fair competition, order, and healthy development of the accounting market. The situation and cause of the dishonest competition is analyzed and much emphasis is laid on how to stop the dishonest competition and make a clean and orderly accounting market. The suggestions go as follows: making a competing subject with food practice discipline and healthy running mechanism; quickening our modern enterprise system reform and making a better market economy system; normalizing government's conduct and letting the market play the leading role; on the basis of fair competition, going on enterprise merging and promoting the rationalization of the accounting market; setting up an effective supervizing system with laws and trade discipline.