会计管制

基于成本效益分析和被管制者导向的会计管制&来自美国经济管制的启示

Accounting Regulation Based On Cost & Income Analysis And Regulated Body

信息不对称与机会主义等促使企业实施会计管制。

Asymmetry information and opportunism urge to apply accounting regulation .

市场契约下控制内部人控制与会计管制问题研究

On the " Insider Control " and Accounting Regulation under the Market Agreement

其次对政府会计管制系统进行了理论分析及考察。

Secondly , we have a theoretical analysis and study on the government accounting control system .

在2001年会计管制政策出台前，股市对于关联购销总量变动没有反应；

Since the accounting regulation policy was carried out in 2001 , however , price manipulations get restrained ;

第三章，会计管制与公司治理：历史考察与经验启示。

The third chapter gives historical inspection and experience enlightenment of relation between accounting regulation and corporate governance .

本文又通过论证了宏观会计管制及完善一系列制度等来达到对内部人控制的事后控制。

This paper proved macroscopical accounting regulation and perfecting systems could control the " insider control " in the afterwards .

为实现对内部人有效的控制，会计管制的改革必须与企业法人治理结构的建设同步展开，才可能产生理想的成效。

In order to realize effective control to the insider , the reformation of accounting regulation and the construction of the corporate governance must be launched in step .

它主要包括了市场契约下公司治理对内部人控制的控制以及市场契约下会计管制改革的目标和思路。

It includes that the corporate governance controls the " insider control " under market agreement and the goal and thoughts of accounting regulation reform under the market agreement .

第四章首先着重分析了建立在不同的经济、社会、政治和法律基础上的企业监督模式与会计管制模式的关系。

Chapter Four is used to analyse emphatically the relationship of the enterprise supervision mode and accounting regulation mode set up on different economical , social , political and legal foundations .

二是对会计管制、会计准则制定、会计国际化以及会计信息失真等会计寻租相关问题的研究；

Secondly , the researches on relevant problems of the accounting rent-seeking , such as accounting regulation , the institution of accounting rule , accounting internationalization and the distortion of accounting information ;

本文研究对象是通过市场契约下的国有资产代理权竞买等方式和会计管制来解决国有企业内部人控制问题。

Research objective of this paper is to solve the " insider control " of our country SOEs by state-run assets attorneyship competed and bought and accounting regulation under the market agreement .

在经济发展过程中，会计管制体系的主要职能是提供会计信息生产与披露的标准，并防止不当会计行为的发生。

In the process of economic development , the main function of accounting regulation system is to provide the standards of production and the disclosure of accounting information , and to prevent unsuitable behavior occurring .

上市公司会计报告管制问题研究

A Study of Regulation Accounting Reporting by Listed Company

会计信息管制的二元逻辑框架探析

Dualistic Logical Framework Analysis on Regulation of Accounting Information

上市公司会计信息管制的博弈分析及优化策略

The Game Analysis on Accounting Information Regulation of Listed Companies and Inspiring Suggestions on Optimization

第二章会计信息管制的相关理论。

Chapter ⅱ Accounting Information control-related theories .

会计信息管制的合约分析

Contract Analysis on the Accounting Information Regulation

联合会计和管制制度

Joint Accounting and Control System

对国外现有会计信息管制模式进行分析后，.对我国上市公司会计信息管制机制进行了具体的设计研究。第七章结束语。

Through the analysis of foreign accounting information regulation model , proposing a specific design research on Chinese regulatory mechanism of listed companyChapter ⅶ Conclusion .

在阐明我们公司治理特征及问题后，进行公司治理导向下会计信息管制的可行性剖析。第六章我国会计信息管制模式的改进设计。

Under clarifying our corporate governance characteristics and problems , analyzing the feasibility for corporate governance-oriented accounting information regulation . Chapter ⅵ Improving design of accounting information regulation model .

传统理论构架下的会计信息管制主要强调行政性工具和过程，在一定程度上忽视了管制的合约特征。

Under the traditional theoretical framework , the regulation of accounting information focuses on the administrative tools and processes and neglects the contract nature of regulation in certain degree .

本文采用合约理论的分析范式，讨论了会计信息管制的合约性质，分析了管制机构和上市公司之间的合约机制，并对现有管制实践进行了评论。

This article applied theoretical analysis framework of contract to the discussion of the contract nature of regulation of accounting information . It analyzes the contract mechanism between regulators and listed companies and comments on the present regulation practice .

产权视角下的会计信息披露管制研究

The Research of Accounting Disclosure Regulation from the Property Rights ' Viewpoint

会计信息数量管制的逻辑根源在于会计信息市场的市场失灵，主要包括会计信息生产的垄断性、会计信息的不对称分布、会计信息的外部性及公共物品属性。

Market failure includes monopoly , asymmetric information , externality and public goods .

分别从会计信息披露管制的主体、规范体系、客体等方面进行分析。

Chapter ⅱ is the analysis of the economics of accounting information disclosure regulation .

会计信息披露管制的有效性

The Validity of Regulations on Accounting Information Disclosure

会计信息披露管制基金会；

Accounting information disclosure regulation fund ;

会计信息披露管制研究

Research in Accounting Information Disclosure Regulation

世界各国证券市场的监管者均致力于会计信息披露管制的研究，以期指导证券市场的监管活动。

Regulaters of the world securities market commit themselves to the accounting information disclosure to guide securities market regulation activities .