会计信息市场与政府监管

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论文中文摘要:会计的发展是经济发展的一个折射。市场化的体制改革是会计改革的根本动力。从70年代末开始的经济体制改革,其核心和最终趋势是建立市场经济。80年代中后期开始启动的会计改革堪称我国会计史上的第三次大变革,其核心和趋势同样是市场经济。我国传统会计核算制度和管理体制是为了适应高度集中统一的计划经济而建立起来的,从建立市场经济的需要来看,存在明显的缺陷,最根本的是传统会计核算制度主要考虑了宏观管理的需要,忽视了投资者、债权人和其他相关决策者的需要,这与市场经济的要求是背道而驰的。市场化的改革是我国会计改革的内在动力,而对外开放、引进外资的需要直接启动了会计制度改革。正如朱镕基总理一再指出的:会计信息是国际通用的商业语言,语言不通,就无法做生意。证券市场的建立和发展进一步将我国会计改革推向纵深。因为财务会计与证券市场具有天然的血缘关系。在现代市场经济中,财务会计与证券市场是一对共生体,它们互为存在,相互促进。现代企业制度的安排,使资本市场除了融资功能外,还成为公司治理结构不可缺少的有机组成要素。财务会计、公司治理和证券市场三位一体,相互相成,构成了现代经济最具魅力和活力的部分。从以上分析可知,市场化改革、引进外资、证券市场的建立,是推动我国会计变革的主要力量。曾经一度服务于政府的会计信息转为主要服务于市场。市场经济的重要特点是分散的决策过程,而这一过程的背后是每一个人都可以充分利用他所观察到的信息。会计信息作为一种重要的与决策相关的信息来源,理所当然地为决策者所重视。但是目前我国企业提供虚假会计信息的现象很普遍,会计信息的质量得不到保证,会计信息的决策作用得不到体现,随着红光事件、银广厦等一个个令监管部门和广大投资者记忆犹新的重大案件的发生使人们逐渐认识到,会计信息的披露不充分、不真实会引发严重的经济和社会后果。<WP=3>因此,我选择了会计信息问题作为研究的题目。虽然我国研究有关会计信息的文献很多,但多数研究主要集中在会计的角度,很少有从经济学的角度来探讨会计信息问题,而把会计信息看作一种商品从市场的角度来做进一步的分析则更少了。即便有,但从总体上来说,这些研究都显得比较宽泛和松散,研究的系统性还不够,有鉴于此,本文试图运用现代主流经济学、现代企业理论以及委托理论来构建我国会计信息市场有效运行的初步框架。本文的基本思路是这样安排的:全文可分为三部分—市场对会计信息资源的配置分析、会计信息市场失灵分析、政府监管分析。通过对会计信息市场进行分析,论证了会计信息市场能在一定程度上会有效的自发运转;接着从经济学的角度找出了会计信息市场失灵的深层原因;最后,针对会计信息市场失灵的原因,提出了保证会计信息可靠性,政府应该监管的几个层次及思路。论文的第一章首先阐释了西方关于会计本质的认识和演变。西方对会计本质的认识经历了三个阶段即艺术论、科学论与信息论。其中信息论成为影响至今、颇具权威性的观点,并在很大程度上推动了会计理论的发展。接着,简要介绍了我国关于会计本质的认识。我国对会计本质的认识主要分为两个阶段,每个阶段对会计本质的认识由于社会经济环境的不同而变化。最后,笔者在西方对会计本质认识的基础上结合本国的经济背景,提出了自己的看法,即在我国会计的本质也是一个信息系统,是一个提供决策有用的信息系统。第二章深入分析了会计信息的商品属性以及会计信息的供需双方在交换会计信息中相互的成本与收益,最后分析了会计信息市场的三个主要特征。按照经济学对商品的定义,一项有用物(资源)只要用于交换,那么这种有用物或资源就成为了商品,即是说生产者和消费者是分离的。会计信息之所以成为商品也源自于此。管理当局生产会计信息将主要产生三方面的收益:第一,有利于解除管理人员的“受托责任(也称会计责任)”;第二,有利于管理人员在经理人才市场上提升自己的市场价值;第三,来自接管市场(公司控制市场)上的压力。这些是对会计信息生产者的市场激励。另一方面,管理当局生产<WP=4>会计信息也要产生成本,按是否能计量分为:可计量成本和不可计量成本。会计信息的生产要遵循边际收益大于边际成本的原则。没有需求就不会有供给,会计信息的需求者在使用会计信息提高决策把握性的同时,也要付出一定的成本。一旦付出的成本太高,需求者可能拒绝使用会计信息,因为会计信息并不是决策信息的唯一来源。会计信息产品的特殊性,决定了会计信息市场的特殊性。会计信息市场有三个显著特征:其一,会计信息市场的类型—垄断竞争市场;其二,会计信息收费的不可行性;其三,政府的适度管制和机构的“监督”是维护市场秩序的必要条件。最后,会计信息的半公共物品特性是政府进行监管的主要理由之一。第三章用经济学理论具体分析了会计信息市场失灵的原因。会计信息市场因为外部性和搭便车以及信息不对称而失灵。一家公司披露的信息将传达与其他公司有关的信息。这种相互作用的效果就产生了外部性。会计信息的披露将产生外部性是显而易见的。信息的非对称性从非

Abstract(英文摘要): The end of 1970’s marked the reformation of China’s macroeconomic system. The essential and final target is to establish a market-oriented economy. As far as accounting is concerned, the so-called "the Third revolution" in China’s accounting history initiated in late 1980’s.The traditional accounting and management system, which was set up to fit the highly integrated planned-economy, has obvious flaws. It’s totally opposite to the requirement of market economy. Under the traditional accounting system, the need of macro management is placed as the priority while the need of investors, debtors and other relative beneficiaries is neglected.The development of accounting reflects the economic development, and the reform of market system helps to propel the accounting reform. Moreover, the open policy and absorb of foreign capital also accelerate the innovation. Just as Premier Zhu Rongji has emphasized: the accounting information is the universal business language; a must in negotiation. China’s market-oriented economic reform has totally abandoned traditional accounting system. Government’s influence on the fairness of business financial reports becomes less and less, and financial reports concentrate more on the need of investors and creditors for decision-making’s sake.Financial accounting and security market interact in modern market economy, and the establishment and development of security market has accelerated the accounting innovation. In modern enterprise system, capital market makes sense in improving corporate governance while providing a financing channel. Being the most active part of modern economy, financial accounting, corporate governance and security market stimulates each other. <WP=8>The failure of planned-economy is not only owing to the inefficiency of the resource allocation. A very important characteristic of market economy is the dispersed decision-making of individual economic agent. In market economy everyone can make full use of the revealed information. As an important information source, accounting information focuses on the needs of decision makers. In present China, companies often provide false accounting information. This impairs the quality of information and misleads relevant decision-making. The lesson we learned from Hongguang and Yin Guangxia cases is the severe consequence of the incomplete and unauthentic disclosure of accounting information. In the author’s opinion, it is time for us to look into the accounting information problem. There are many literatures on accounting information, among which only a few probe into this issue from the perspective of Economics and take the accounting information as a product of market economy. In this case, the main purpose of this paper is to try to establish a main framework for the effective operation of China’s accounting information market. Two main topics are covered in the article, which are about the accounting information market and the government regulation in case of market’s malfunction. Firstly through the analysis of accounting information market, the author demonstrates that this market has a mechani of self-adjustment. Then the author discusses the cause of the market malfunction approaching from Economics. Last but not the least, the author dwells on government regulation in accounting information market and put forward a frame of administrative levels.This article is mainly composed of three parts: analysis on accounting information allocation in market, failure of the operation of accounting information market and analysis on government regulation. The first chapter expounds on the development of the cognition of accounting’s essence in western counties. The three phases in the <WP=9>development are the artistic theory, the scientific theory and the latest one, the information theory. The last one has become the most authoritative theory ever since and has profoundly promoted the development of accounting theory. At the end of this chapter, the author presents his own point of view about the essen
论文关键词: 会计信息;外部性;信息不对称;政府监管;
Key words(英文摘要): Accounting Information;Externality;Information asymmetry;Government Regulation;