On The "Insider Control" And Accounting Regulation Under The Market Agreement

The "insider control" is always the heatpoint problem with which business and academic circles are universally concerned at home and abroad. It is an important reason of the long-term poor efficiency operation and increasing the predicament in our country state-owned enterprises (SOEs) too. Whether realizing the "insider control" or not is the key link to success or failure of our country SOEs reform.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. This paper is designed to point out: Through the market agreement, leading the market competition from property right outside into and can guarantee the SOEs sets up effective inside governance mechanism, thus constructs the control mechanism of the "insider control" of SOEs in advance and in the affair. This paper proved macroscopical accounting regulation and perfecting systems could control the "insider control" in the afterwards. After the analysis of this paper is described, we can conclude as follows: the accounting regulation can be regarded as the important external environment of controlling the "insider control" and the corporate governance can be basically regarded as the inside system structure. They interact as prerequisite and promotional, that is, controlling the "insider control" under the market agreement makes the order for accounting regulation and accounting regulation offers the strong assurance for controlling the "insider control". 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. It probably comes into being the ideal result. Besides, it is the unique opinion that this paper provides on the basis of analyses and researches.This paper mainly includes following several parts:Chapter One, the introductory part, is designed to introduce the domestic and international research progress on the insider control mainly, and the thoughts of the subject research under discussion and research approach.Chapter Two, the introduced "insider control" concept traces to the source, relevant theory background (trust-agency theory), analyses for our country SOEs peculiar reason on the "insider control" and its particularity and so on for the relevant basic theoretical question in order to lay a solid foundation for the following research.Chapter Three is a marrow of this paper. On western economics agreement foundation of theory, we introduce this concept of "market agreement" emphatically. Through analysis anddrawing in theory, market agreement can produce enterprise manage efficiency, and can also construct the mechanism of enterprise's speaking the truth. It may overcome the inefficient market results caused by the contemporary business in which the uncertainty of the two parties's message is not symmetric (between client and agent) and market to cause. It is a theory prerequisite that this paper studies too.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. The inspiration we learn from it will offer useful experiences for the supervision of the "insider control" of our country SOEs and the construction of accounting regulation mode. Then, this chapter has mainly analysed the essence and reasons for the accountant work disorder in our country SOEs during the transition course.Chapter Five presents the perfection of the "insider control" under the market agreement. 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. Using the foreign experience and combining it with the China's actual conditions, this chapter offers a little personal view for the goal and thoughts of accounting regulation reform.The conclusive...