Research On Accounting Information Regulatory Mode

From the end of the 20th century to the present, a large number of domestic and foreign listed companies listed on the financial fraud case, disclosed to the regulation of capital markets are weak, cause us to rethink the regulatory approach. Over the years, scholars at home and abroad on a regulatory approach on a deeper level, many scholars believe that regulatory approach should not be fixed, but with the economic development of innovation. At present, a single regulatory approach has been unable to meet the needs of supervision of accounting information, in accordance with the actual situation in the country, through a variety of regulatory approach of the combination to achieve regulatory goals. At the same time also recognized that only through the improvement of the regulatory supervision system is not enough, the heart of the regulation is also very necessary. Culture, education and legal act that affect people's hearts main factors, while the regulatory approach chosen by the people's behaviors and inner thinking of the impact. Culture, education and law from different angles and levels of impact on people's cognitive ability, regulate people's conduct.First , five regulatory theory of this article are expounded in detail and analysis of these two theories in China can be used. Second, the impact of regulatory mode selection of the five factors of the specific analysis, and how each factor is the impact of regulatory approach chosen. That culture, education and law laid the supervision of ideological foundation, in economic conditions remain unchanged, three factors is determined by the choice of regulatory mode. Then the United States, Britain and Germany of that each country-specific cultural, education, legaland economic was analyzed ,think that these four factors on the regulatory mode in the selection play a decisive impact. Finally, with China's specific culture, education, legal, economic and other factors, the analysis of the regulatory approach to China's choice of the impact that China's regulatory choice that China should not choose a single regulatory approach, a single regulatory approach can not achieve monitor performance optimization ,and regulation of each model should have a choice of reference, by a variety of regulatory approach of the integration to achieve the accounting information of regulation.The main conclusion of the study are:1.A country's cultural, educational, legal and economic decisions to the country's control mode selection. Culture and education determine a country's core values of the community to help members of society form the basic common values and value orientation, and also decided to conduct the people's basic orientation of choice for monitoring laid the ideological foundation ;the legal bottoms minimum of line of demarcation for members of society, and provides a legal regulatory support;the economic provide the specific environment for regulatory approach.2. Through China's cultural, educational, legal and economic analysis, that my choice of a single regulatory approach is not consistent with China's specific situation, and a variety of regulatory model of the combination should be used the regulation of the accounting information.