Research On Governmental Accounting Supervision

Governmental accounting supervision is a new concept but also an old topic, governmental departments are always firm mainstay of the governance of accounting information, but with the implementation of market-based reform of our country, the government faces lots of problems. The main problems existing are: firstly, several departments supervise the same problem and have no clear function; secondly, governmental departments mostly use administrative way little on civil way; thirdly, supervision of accounting personnel mostly depends on limiting means and doesn't considerate from the angle of protecting accounting personnel' interests; finally, there is no effective appraisement respect to governmental accounting supervision, it is unable to make a correct judgment of governmental accounting supervision. In view of this, the paper selects relevant problems of governmental accounting supervision as target to study relying on normal means, analyses the responsibilities thinning of the subjects of governmental accounting supervision and the appraisement of the supervision.The paper is divided into six parts altogether. First part is the introduction, summarizes the basis of the selected title, the ways of study and the methods of study. Second part introduces the economics rudimentary knowledge of governmental accounting supervision, analyses the governmental accounting supervision based on the Public Interest theory of regulation, Capture theory of regulation, Economic theory of regulation and Procedure theory of regulation . Third part introduces the responsibility thinning of subjects of governmental accounting supervision of western countries including the United States, Britain and Japan, for the aim to improve the work of subjects of governmental accounting supervision. Forth part is the key part of this paper, analyses the responsibility thinning of subjects of governmental accounting supervision, involves two aspects including legislation and enforceability, and the enforceability aspect mainly talks about the responsibility thinning of the financial department, stock supervisory committee, auditing department and commercial revenue department, and structure the responsibility relation of them, at the same time analyses the coordination of subjects of governmental accounting supervision and other subjects of accounting supervision. The fifth part is the effective appraisement of governmental accounting supervision from the angle ofeconomics and designs the behavior function of the effect of governmental accounting supervision and the restrain of law to supervision. The last part is the conclusion, summarizes the research result of this paper, realistic meaning, limitation and the direction of research in the future.