【摘要】 传统规制经济学认为会计监管是对会计领域市场失灵的补救。反对监管的“捕获论”、“法律的最优阻吓论”、“自愿披露理论”及“监管成本论”对会计监管必要性提出了质疑 ,而现实经济中的不完全市场、不完全契约和不完备法律却为引入会计监管作出了进一步诠释。文章最后指出 ,在构建会计监管体系时既要持积极态度 ,又要充分认识到 ,监管政策的制定及实施的首要约束条件就是成本效益原则。更多还原

【Abstract】 Although traditional theory of regulation holds the view that accounting regulation is remedy to accounting market failure, theories opposing to regulation, such as "capture theory" ,"optimum prevention function of law", "theory of voluntary disclosure", and "regulation cost theory" querying the necessity of accounting regulation. However, the existence of imperfect market, uncompleted contract,and imperfect laws provide further explanation for accounting regulation. This paper points out in the end that a positive attitude should be held in establishing accounting regulation system, and that cost-benefit philosophy is the vital restraint on accounting regulation policies formulating and implementing.更多还原