摘要
本文从异化动机诱正、异化过程控制与异化结果监督和惩戒三个维度,提出会计行为异化的三维治理观,并将之运用于上市公司会计监管体系的构建与评价。中国现行的上市公司会计监管模式中,存在着监管主体安排与监管权责配置失衡问题,对会计行为异化的治理产生了不利影响。通过设立上市公司会计监管委员会,对其职责范围、人员构成与经费来源等进行合理界定与规划,可以有效地解决现行会计监管主体安排与权责配置失衡所导致的证券监管效率损失问题。
This paper develops a three-dimensional governance approach of Accounting Behavior Alienation,and uses it to evaluate accounting regulation system of listed companies.Improper regulation entices'arrangement and right-responsibility structure of the present accounting regulation system would weaken the efficiency of the three-dimensional governance approach on regulating accounting behavior.We can resolve this problem by settling up an accounting regulation committee with proper arrangement of its regulation right-responsibility structure,personal structure and financial source.
出处
《会计研究》
CSSCI
北大核心
2006年第7期9-14,共6页
Accounting Research
基金
本文是国家自然科学基金项目(70372037)的阶段性研究成果。
