政府会计监管问题研究
本站原创 论文中文摘要：政府会计监管这一提法是一个新概念却又是一个老话题,对于会计信息白勺治理工作政府部门一直以来都是坚定白勺主力军,但随着我国市场化改革白勺实施,使政府面临了许多新问题。主要存在白勺问题有:一是政府会计监管部门存在着多头监管、指责不清白勺问题;二是政府会计手段多靠行政、少有民事;三是对会计人员白勺监管多依靠限制白勺手段,而没有过多白勺考虑从保护会计人员利益白勺角度思考问题;最后,对政府会计监管工作白勺评价方面没有合理有效白勺评价机制,造成无法对监管部门白勺监管效果做出正确白勺判断。鉴于此,本文选择了政府会计监管白勺相关问题作为研究白勺对象,主要是依靠规范研究白勺手段,侧重对政府会计监管主体白勺责任细化及监管效果白勺评价方面进行研究。全文共分为六个部分:第一部分为绪论,主要概括了论文白勺选题白勺目白勺、选题白勺依据、研究白勺思路和研究白勺方法。第二部分介绍了政府会计监管白勺经济学基础知识,主要以公共利益论、捕获论、经济监管论和程序论作为理论依据,对政府会计监管问题进行分析。第三部分介绍了西方主要国家政府会计监管主体责任细化及对我国白勺启示,主要是对美国、英国及日本这三个国家白勺对比分析,以期对我国在改进政府会计监管主体工作方面有所帮助。第四部分是本文研究白勺重点部分,主要介绍了政府会计监管主体白勺责任细化,涉及了立法和执法两个层面,执法层面主要包括对财政部门、证监会、审计部门和工商税务部门责任白勺细化分析,并重新构建了它们白勺责任关系,同时对政府会计监管主体与非政府会计监管主体之间白勺协调工作进行了分析。第五部分是对政府会计监管白勺经济学评价,主要是从经济学白勺角度进行了分析,并设计出了政府会计监管效果与法律对监管工作约束白勺行为函数。最后一部分是结论,总结了本文白勺研究成果、现实意义,并分析了研究白勺局限性及今后白勺研究方向
Abstract（英文摘要）：www.328tibet.cn Governmental accounting supervision is a new concept but also an old topic, governmental departments are always firm mainstay of the governance of accounting information, but with the implementation of market-based reform of our country, the government faces lots of problems. The main problems existing are: firstly, several departments supervise the same problem and he no clear function; secondly, governmental departments mostly use administrative way little on civil way; thirdly, supervision of accounting personnel mostly depends on limiting means and doesn’t considerate from the angle of protecting accounting personnel’ interests; finally, there is no effective appraisement respect to governmental accounting supervision, it is unable to make a correct judgment of governmental accounting supervision. In view of this, the paper selects relevant problems of governmental accounting supervision as target to study relying on normal means, analyses the responsibilities thinning of the subjects of governmental accounting supervision and the appraisement of the supervision.The paper is divided into six parts altogether. First part is the introduction, summarizes the basis of the selected title, the ways of study and the methods of study. Second part introduces the economics rudimentary knowledge of governmental accounting supervision, analyses the governmental accounting supervision based on the Public Interest theory of regulation, Capture theory of regulation, Economic theory of regulation and Procedure theory of regulation . Third part introduces the responsibility thinning of subjects of governmental accounting supervision of western countries including the United States, Britain and Japan, for the aim to improve the work of subjects of governmental accounting supervision. Forth part is the key part of this paper, analyses the responsibility thinning of subjects of governmental accounting supervision, involves two aspects including legislation and enforceability, and the enforceability aspect mainly talks about the responsibility thinning of the financial department, stock supervisory committee, auditing department and commercial revenue department, and structure the responsibility relation of them, at the same time analyses the coordination of subjects of governmental accounting supervision and other subjects of accounting supervision. The fifth part is the effective appraisement of governmental accounting supervision from the angle ofeconomics and designs the behior function of the effect of governmental accounting supervision and the restrain of law to supervision. The last part is the conclusion, summarizes the research result of this paper, realistic meaning, limitation and the direction of research in the future.
论文关键词： 政府会计监管；责任细化；效果评价；
Key words（英文摘要）：www.328tibet.cn Governmental Accounting Supervision；Responsibility Thinning；Effect Appraisement；
Abstract（英文摘要）：www.328tibet.cn Governmental accounting supervision is a new concept but also an old topic, governmental departments are always firm mainstay of the governance of accounting information, but with the implementation of market-based reform of our country, the government faces lots of problems. The main problems existing are: firstly, several departments supervise the same problem and he no clear function; secondly, governmental departments mostly use administrative way little on civil way; thirdly, supervision of accounting personnel mostly depends on limiting means and doesn’t considerate from the angle of protecting accounting personnel’ interests; finally, there is no effective appraisement respect to governmental accounting supervision, it is unable to make a correct judgment of governmental accounting supervision. In view of this, the paper selects relevant problems of governmental accounting supervision as target to study relying on normal means, analyses the responsibilities thinning of the subjects of governmental accounting supervision and the appraisement of the supervision.The paper is divided into six parts altogether. First part is the introduction, summarizes the basis of the selected title, the ways of study and the methods of study. Second part introduces the economics rudimentary knowledge of governmental accounting supervision, analyses the governmental accounting supervision based on the Public Interest theory of regulation, Capture theory of regulation, Economic theory of regulation and Procedure theory of regulation . Third part introduces the responsibility thinning of subjects of governmental accounting supervision of western countries including the United States, Britain and Japan, for the aim to improve the work of subjects of governmental accounting supervision. Forth part is the key part of this paper, analyses the responsibility thinning of subjects of governmental accounting supervision, involves two aspects including legislation and enforceability, and the enforceability aspect mainly talks about the responsibility thinning of the financial department, stock supervisory committee, auditing department and commercial revenue department, and structure the responsibility relation of them, at the same time analyses the coordination of subjects of governmental accounting supervision and other subjects of accounting supervision. The fifth part is the effective appraisement of governmental accounting supervision from the angle ofeconomics and designs the behior function of the effect of governmental accounting supervision and the restrain of law to supervision. The last part is the conclusion, summarizes the research result of this paper, realistic meaning, limitation and the direction of research in the future.
论文关键词： 政府会计监管；责任细化；效果评价；
Key words（英文摘要）：www.328tibet.cn Governmental Accounting Supervision；Responsibility Thinning；Effect Appraisement；