本文通过透视会计管制的本质及引起的经济后果,阐明了会计管制是一个基于经济利益协调的政治程序,虽然会计管制结果会导致社会资源的“租值耗散”,进而引起社会福利的损失。然而管制带来的整体社会效益又是不容抹煞的,管制是必要的。并基于我国目前的市场经济环境和管制体制,对如何有效地实施会计管制,建立完善的会计管理体制,扼制会计寻租和管制浮获活动的发生进行了探讨,以期引起理论及实务界对此问题的进一步关注和探讨,并寻求一个较为理想的境界。 This paper clarifies that accounting control is a political process based on the coordination of economic interests through the perspective of the nature of accounting control and its economic consequences. Although accounting control results in “dissipation of rental value” of social resources, it leads to the loss of social welfare. However, the overall social benefits brought about by the control can not be overstated. Regulation is necessary. Based on China’s current market economy environment and regulatory system, this paper discusses how to effectively implement accounting controls, establish a sound accounting management system, control accounting rent-seeking and control the floating activities, with a view to arousing theoretical and practical circles to this Further concern and discussion of the issue, and to seek a more ideal state.