会计监管的演进与发展研究

Research on the Evolution and Development of Accounting Supervision

从会计监管的制度演进、理论创新与环境变迁互动中,回顾改革开放以来会计监管的演进与发展历程,研究发现:我国会计监管的演进呈现增量渐进方式,走出了中国特色飭会计监管发展路径,会计监管的制度演进紧密围绕并服务于企业产权制度改革和资本市场发展的现实需要,并与会计监管理论创新相互牵引、同生共荣,会计监管制度运行逐步呈现系统化、制度化、透明化特征。为进一步发挥在市场经济发展中的保驾护航作用,建立与现代企业制度相适应的监管框架,需要整合财政部等行政监管力量,构建统一高效的会计监管平台;充分调动单位内部、中介机构、投资者和自律组织等多元市场参与者积极作为;利用大数据、智能化、移动互联网、云计算等技术,转变监管思维方式和技术路径,提高监管效率。

This paper combs the institutional evolution of accounting supervision from the perspective of the evolution of accounting supervision, the interaction of theoretical innovation and environmental change, we have found that the system evolution of accounting supervision in China is carried out in an incremental and gradual way, Out of the evolution path of accounting supervision system with Chinese characteristics: the system evolution of accounting supervision closely surrounds and serves the practical needs of China's economic and social reform and development, and is mutually beneficial with the theoretical innovation of accounting supervision. The operation of the accounting supervision system gradually presents the characteristics of systematization ,institutionalization and transparency. In order to further enhance the long-term role of accounting supervision in the development of China's socialist market economy, establish a regulatory framework that is compatible with the modem enterprise system. We also need to integrate all forces of government accounting supervision to build a unified and efficient accounting supervision platform, mobilize and give full play to the positive role of multi-market participants ,such as internal units, investors, intermediaries and self-regulatory organizations. Using big data, intelligent, mobile internet, cloud computing and other technologies, change the way of thinking and technical path of supervision, improve the efficiency of supervision.