Accounting Government Regulatory System Research

The accountant's developing history makes us realize that the governmental regulation has played an important role in accountant's standardized process, but the government will have some one's own defects that can't be overcome, and we hope to find an effective accounting government's supervisory system. Now, the question is how to draw lessons from other countries and combine our actual conditions to set up a set of effectual accounting governmental regulation systems.Starting from the accounting, the paper study how the government standardize the market and preserve the fair market frame by regulating the accounting. The result will have a very great realistic meaning and theory meaning.From the viewpoint of theory, firstly, the paper defines "regulation","accounting regulation" and" governmental accounting regulation" step by step. Secondly, through the studying of the modes of the governmental accounting regulation of the main countries of the world, analyse the function and influence of various kinds of factors, and provide theoretical foundation for us. Thirdly, perfect the methods of governmental accounting regulation according to the conditions of our country, and then perfect the system of our governmental accounting regulation.From the viewpoint of practice, the works of governmental accounting regulation are required to adapt to the new situations by the fast development of economy and the changes of economic environment. So, facing new opportunities, we must perfect our system of governmental accounting regulation. The new system provided by the paper will solve the problem of lacking coordination ofeach objective and make the regulation more efficient, in order to create the good environment for the accounting works and the development of economy of our country.