经济论坛

会计信息价值实现是资本市场有效运行的关键,法律机制为其提供了重要保障。以法律3.0演进机制为框架,公权与私权共治对会计信息价值实现具有显著促进作用。法律1.0机制通过事后惩戒恢复秩序,法律2.0机制通过事中监管维护秩序,法律3.0机制则通过事前机制构建预防风险的体系。法律3.0时代,公权治理凭借其强制力,与更具灵活性的私权治理相结合,能够整合双方优势,构建协同机制,推动公法与私法深度融合,同时探索技术创新在会计信息治理中的应用,为资本市场稳定运行提供更加坚实的制度保障,从而提升会计信息质量,保障投资者权益,促进资本市场健康发展。

The realization of accounting information value is crucial for the effective operation of capital markets, and legal mechanisms provide essential safeguards. Using the Law 3. 0 evolutionary mechanism as a framework, the co-governance of public and private rights significantly promotes the realization of accounting information value. The Law 1. 0 mechanism restores order through ex-post punishment, and the Law 2. 0 mechanism maintains order through in-process supervision, while the Law 3. 0 mechanism focuses on constructing ex-ante mechanisms to prevent risks. In the era of Law 3. 0, public power governance, leveraging its coercive force, integrates with the more flexible private rights governance. This integration can combine the strengths of both approaches, establishes collaborative mechanisms, and fosters the deep integration of public and private law. Concurrently, it explores the application of technological innovation in accounting information governance, providing a more robust institutional guarantee for the stable operation of capital markets, so as to enhance accounting information quality, protect investor rights and interests, and promote the healthy development of capital markets.