加大会计管制自由度对自贸区制度化建设影响研究

Influence of the Degree of Freedom of Accounting Control on the Institutionalization of Free Trade Zone

会计管制通过会计法律、准则等行为准则,明确普遍接受和不可接受的行为,进而规范、约束企业生产活动,重在为企业提供完整的会计信息,保护各方合法利益,完善公司治理结构。合理有效的会计管制,能够降低信息不对称度,降低道德风险,促进利益相关者有效博弈,以弥补市场经济环境中的帕累托最优缺陷。目前会计管制存在管制主体的行政化色彩浓厚、管制社会成本较高、抑制企业自治活力和市场活力等问题。在自贸区制度化建设过程中,需要优化完善会计管制方式方法,适度加大会计管制自由度,在保障各方利益主体的权益的同时,激发企业自主活力和创造力。

Accounting control adopts behavioral norms such as accounting laws and guidelines to clarify generally accepted and unacceptable behaviors,thereby standardizing and constraining the production activities of enterprises,focusing on providing complete accounting information,protecting the legitimate interests of all parties,and improving the corporate governance structure.Reasonable and effective accounting control can reduce information asymmetry and moral hazard,and promote effective game play by stakeholders to compensate for Pareto optimal defects in the market economy environment.At present,accounting control has problems such as the strong administrative color of the regulatory body,the high cost of regulating society,and the suppression of the autonomy of the enterprise and the vitality of the market.In the process of institutionalization of the Free Trade Zone,it is necessary to optimize and improve the methods of accounting control,moderately increase the degree of freedom of accounting control,and stimulate the independent vitality and creativity of enterprises while protecting the rights and interests of all parties.