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市场化的改革是我国会计改革的内在动力,而对外开放、引进外资的需要直接启动了会计制度改革。市场化改革、引进外资、证券市场的建立,是推动我国会计变革的主要力量。虽然我国研究有关会计信息的文献很多,但多数研究主要集中在会计的角度,很少有从经济学的角度出发来探讨会计信息问题。因此,本文提出政府治理会计信息市场的基本思路及应遵循的原则,来构建我国会计信息市场有效运行的初步框架。
Market-oriented reform is the internal driving force of accounting reform in our country. However, the need of opening up to the outside world and the introduction of foreign capital have directly initiated the reform of the accounting system. Market-oriented reform, the introduction of foreign investment, the establishment of the securities market, is to promote China’s accounting reform the main force. Although there are many literatures about accounting information in our country, most of the researches focus on the accounting point of view, and seldom discuss the issue of accounting information from the perspective of economics. Therefore, this paper puts forward the government’s basic idea of accounting information market and the principles to be followed to construct a preliminary framework for the effective operation of accounting information market in our country.