Based on a diachronic study of history and a synchronic analysis of research on modem regulatory practice, this paper advances the concept of overall regulation with a view to eradicating false accounting practice.

• 鉴于此，本文在回顾会计发展历程的基础上，借鉴现代治理理论的研究成果，提出会计的全面治理理念，以期达到根治会计造假的目的。