政府干预会计信息市场的研究

政府干预会计信息市场的研究
 
摘 要：随着市场经济的建立和人们理财意识的增强，会计信息在现代社会中的作用越来越明显，特别是在解决会计信息市场的供需矛盾方面，起着举足轻重的作用。会计信息市场的发展，离不开政府的干预。现代社会既不存在没有市场的政府，也不存在没有政府的市场。会计信息市场的缺陷和政府的权力特征为政府实施干预提供了可能，同时，政府本身的特点又决定了政府对会计信息市场的干预只能是适度的干预。本文主要是针对会计信息市场的供需矛盾，在分析政府干预会计信息市场的内容和范围的基础上，指出了政府干预会计信息市场存在的问题，提出了这种矛盾要借助于政府的干预才能得到有效的解决，接着从政府的角度有主次的提出了1些解决会计信息市场供需矛盾的对策。

关键词：会计信息市场  政府干预  对策

The Study on Government Intervention in the Accounting Information Market
 
Abstract：With the establishment of market economy and the people a stronger sense of financial management, accounting information play a positive role in a modern society particularly in settling contradiction between supply and demand of the accounting information market, Accounting information market can not develop without government intervention. In modern society, government can not exist without market, so does market without government. The bug of Accounting information market and the characteristics of governments powers provide the possibility for government intervention. At the same time, the inbeing of government also decided that the government intervention to accounting information market only an appropriate intervention. This paper is mainly directed against the contradictions of accounting information market supply and demand, in an analysis of the government intervention to accounting information market on the content and scope of the foundation, point out the issues exist in government intervention to accounting information market, and this contradiction need to be by dint of government intervention to get an effective solution. Then from the point of view of the government give some strategy on resolving contradictions of accounting information market between the supply and demand.

Key words: Accounting Information Market   Government intervention   Countermeasure