会计治理及政府监管一直是社会热点。本文通过分析利益相关者在会计准则监管中的行为,认为政府是会计准则执行的监管主体,在注重成本与效益的同时,政府的最优会计准则监管模式并不是杜绝所有会计准则执行者的会计欺诈行为的监管,而是将会计准则执行者的会计欺诈行为控制在一定范围之内的监管。 Accounting governance and government regulation have always been a hot topic in society. In this paper, by analyzing the behavior of stakeholders in the regulation of accounting standards, the government believes that the government is the main body of the regulation of accounting standards. While paying attention to costs and benefits, the government’s optimal accounting standard regulation mode does not eliminate the accounting of all accounting standards practitioners The regulation of fraud, but rather to control the accounting standards of fraud of accounting fraud within a certain range of regulation.