Research On The Regulation Modes Of Accounting Information In China

Accounting information is the basis of social economy running effectively, the quality of Accounting information will directly affect the interests of investors and the state's macroeconomic policy-making. From the end of the 20th century to the present, there have been many false accounting information and financial fraud cases both at home and abroad. How to reinforce the regulation of the accounting information market is all the government in the world concentrates on all the time. Because the market failure exists in the accounting information market, it is required intervention and regulation to ensure the quality of accounting information. It is important to maintain the development and function of market economy in China that setting up the regulation mode of the accounting information sound and effective.In this paper, the writer use the research methods as combining the theory and practice, comparative analysis the regulation mode of accounting information in four countries (the United Kingdom, the United States, Germany and France), combined with the actual situation in China at present and the foreign regulatory experience,, establish the Government-led regulation mode of accounting information. It also introduces the Government's main regulatory functions of the regulation of accounting information and its implementation approach. To resolve the problems in the operation of the regulation mode, the following recommendations and responses are put forward: Improve the legal system in disciplinary measures, Finance department should stand out as the core in the regulation system of accounting information, Set up systems to sharing of accounting information, Strengthen the Government's regulation of corporate internal controls and the Certified Public Accountants industry, Create "the Accounting Court "specially.