This paper points out in the end that a positive attitude should be held in establishing accounting regulation system, and that cost-benefit philosophy is the vital restraint on accounting regulation policies formulating and implementing. 文章最后指出,在构建会计监管体系时既要持积极态度,又要充分认识到,监管政策的制定及实施的首要约束条件就是成本效益原则。