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2008年国际金融危机爆发,有学者认为会计信息市场的监管缺失是引发这场金融危机的重要原因。后金融危机时期,社会公众对会计信息监管的质疑有增无减,要求加强会计准则对会计信息特别是企业风险信息披露的呼声日渐高涨。在此背景下,笔者拟对我国会计信息市场政府监管的现状进行分析总结,揭示其存在的监管问题,并给出相应的政策建议,旨在促进会计信息市场政府监管的良性发展。
In the wake of the international financial crisis in 2008, some scholars think that the lack of supervision in the accounting information market is an important reason for the financial crisis. After the financial crisis, the public questioned the supervision of accounting information unabated. The call for strengthening the accounting standards on the disclosure of accounting information, especially the corporate risk information is increasing. Against this background, the author intends to analyze and summarize the status quo of government regulation in China’s accounting information market, reveal its existing regulatory issues and provide corresponding policy recommendations aimed at promoting the sound development of government regulation in the accounting information market.