Research On The Government Supervision Of The Accounting Information Market

Looking back to the development of the western countries in, how to reinforce the supervision of the accounting information market is all the government in the world concentrates on all the time. The market is out of order and requires the government supervises it. However, we also find that for one thing, government supervision has played a great role in accounting normalization; for another thing, it has its own effects. This paper tries to analysis from the cost and profit model and the game model and points out the supervision of accounting information market must have its dimension. We should let the government act with moderate supervision not on its own will. We should solve the relation between government and non- government as well as the inter-sectional coordination.We will base on the development in our security market and the listed companies and compare the system experience of four countries'accounting information supervision (USA, United Kingdom, Germany and Japan). After grasping the history and trend, we get the result the comparatively mature country in the capital market all makes great effort to strengthen government function in the autonomy supervision and its advantage in the compatible autonomy. And a united supervision pattern which is led by the government and all the general public participates will be shaped step-by-step.We will also base on its situation and problems of the supervision as well as the abroad experience. In order to make the government supervision of our accounting information more perfect, we give some suggestions as follows: make clear the target of government supervision, harmonize the relation among the governors, improve the operating mechanism, and build supervision system and so on.