一、会计监管的必要性1.会计监管是维护市场经济秩序的需要。在会计信息市场中,交易的对象是会计信息,会计信息的需求方是包括投资者(现实投资者和潜在投资者)、债权人、政府以及各类中介机构等在内的利益相关者集合,供给方是企业管理当局。在资本市 First, the need for accounting regulation 1 accounting regulation is to maintain the order of the market economy needs. In accounting information market, the object of transaction is accounting information. The demand side of accounting information is the set of stakeholders including investors (real investors and potential investors), creditors, governments and various types of intermediaries, etc. Party is the business management authority. In the capital city