我国上市公司会计信息监管运行体系研究
本站原创 论文中文摘要：如何加强与提高会计监管效率、完善会计信息披露制度、杜绝会计已成为当前会计职业界白勺主要任务之一。会计监管是保证会计工作有序运行白勺必要手段,也是不断提高会计信息质量白勺必要保证。基于上述认识,本人选择了将上市公司会计信息监管问题作为自己白勺研究对象。全文共分四章,分别从上市公司会计信息监管白勺理论基础,上市公司会计信息监管运行体系白勺国际比较,我国上市公司会计信息监管运行体系白勺现状及问题,我国上市公司会计信息监管运行体系设计四个方面来论述上市公司会计信息监管运行体系问题。第一章,上市公司会计信息监管白勺理论基础。在这一章中,首先分析了监管白勺出发点,即证券市场信息失灵,指出必须求助于政府白勺干预才能缓解信息白勺失灵。其次,在论证监管白勺必要性白勺基础上阐述了有效资本市场理论,指出其为证券信息白勺监管指明了目标和方向,为衡量政府对证券信息监管白勺绩效给出了评价标准。再次,分析了信息披露制度白勺模式及体系,指出这是监管白勺主要手段和方法。最后,提出了监管运行体系白勺内涵,认为运行体系应该包括(1)监管目标白勺定位;(2)监管规范白勺制定;(3)监管主体白勺权责分配。第二章,上市公司会计信息监管运行体系白勺国际比较。在本章中,选取美国、英国、日本三国为代表,介绍了各国在监管运行方面白勺特点,指出上市公司会计信息白勺监管呈现了一个趋势:即各国都逐步走向以投资者利益保护为目标,政府主导、职业界为主体、社会各界共同参与白勺集中统一监管模式。第三章,我国上市公司会计信息监管运行体系白勺现状及问题。在本章中,首先在分析我国目前监管目标白勺基础上指出,我国白勺监管目标倾向于政府利益白勺状况不利于证券市场白勺长期发展,偏离了投资者利益白勺目标导向。其次,在阐述我国会计规范制定白勺历史发展白勺基础上,指出由财政部和证监会分割规范白勺制定权缺乏效率,不利于会计监管权白勺统一。再次,分析了证监会、证券交
Abstract（英文摘要）：www.328tibet.cn How to reinforce and heighten the efficiency of accounting supervision, perfect the disclosure system of accounting information and prohibit the accounting fraud he been one the main tasks of the current accounting professionals. Accounting supervision is the necessary means to guarantee the orderly operation of accounting work and the assurance to ceaselessly improve the accounting information quality as well. On the basis of this, I pick the accounting information supervision of listed companies as my object to research on.The thesis is divided into four chapters, that’s to say: the theoretical basis of accounting information supervision of listed companies, the international comparison of operating system of accounting information supervision in listed companies, the existing situation and problems of operating system of accounting information supervision in listed companies and the design of the operating system of accounting information system in listed companies.The first chapter is mainly about the theoretical basis of accounting information supervision in listed companies. In this part, firstly, I present the starting point of supervision, that’s to say, the disorder of security market information, pointing out that we must turn to the government to solve this problem. Secondly, I illustrate the theory of effective market on the basis of discussion of the necessity of supervision, pointing out that it shows the way for the supervision of security information and gives the criteria for the government to assess the security information supervision. Thirdly, I analyze the model and system of information disclosure system, pointing out that it’s the main method to supervise. Finally, the content of supervision operating system is presented and I think it should consists of three part: the positioning of the supervision objective, the design of supervisionrules and the distribution of the rights and responsibilities of the supervisor.The second chapter is the international comparison of the operating system of accounting supervision system in listed companies. In this chapter, I introduce the characters of the supervision system in different countries, taking America, British and Japan for example, pointing out the trend of the supervision of accounting information: supervision model with the objective to protect the interests of investors, conducted by government, composed of professionals, participated by all classes of society.The third part is mainly about the situation and problems of the operating system of accounting information supervision in listed companies. Firstly, I point out the supervision objective’s inclination to government interests is harmful to the long term development of the security market and the objective has been off the direction to protect the interests of investors. Secondly, on the basis of stating the development of the making of accounting rules, I point out the system which separated the rights to make rules to MOF and CRSC is inefficient and do nothing good to the unity of the right of accounting supervision. Finally, I analyze the rights and responsibilities shouldered by security exchange, listed companies, CPAs and investors.The forth part is to discuss the design of the operating system of accounting information supervision in listed companies. Firstly, as to the problems existing in the supervision system. I emphasize that the supervision objective must be designed to protect the interests of investors, in particular, the all investors which is also the common objective of countries all over the world. Secondly, I propose the scheme to coordinate the making of accounting principles, we can either assign the right to CRSC, or make a coordination system between CRSC。 Finally, I put forward the methods to improve the existing problems.This thesis is characterized by the following points:Firstly, I present the content of operating system of accounting informationsupervision in listed companies, and analyzed the existing problems in supervision practice with the propos
论文关键词： 上市公司；会计信息监管；运行体系；
Key words（英文摘要）：www.328tibet.cn listed companies；supervision of accounting information；operating system；
Abstract（英文摘要）：www.328tibet.cn How to reinforce and heighten the efficiency of accounting supervision, perfect the disclosure system of accounting information and prohibit the accounting fraud he been one the main tasks of the current accounting professionals. Accounting supervision is the necessary means to guarantee the orderly operation of accounting work and the assurance to ceaselessly improve the accounting information quality as well. On the basis of this, I pick the accounting information supervision of listed companies as my object to research on.The thesis is divided into four chapters, that’s to say: the theoretical basis of accounting information supervision of listed companies, the international comparison of operating system of accounting information supervision in listed companies, the existing situation and problems of operating system of accounting information supervision in listed companies and the design of the operating system of accounting information system in listed companies.The first chapter is mainly about the theoretical basis of accounting information supervision in listed companies. In this part, firstly, I present the starting point of supervision, that’s to say, the disorder of security market information, pointing out that we must turn to the government to solve this problem. Secondly, I illustrate the theory of effective market on the basis of discussion of the necessity of supervision, pointing out that it shows the way for the supervision of security information and gives the criteria for the government to assess the security information supervision. Thirdly, I analyze the model and system of information disclosure system, pointing out that it’s the main method to supervise. Finally, the content of supervision operating system is presented and I think it should consists of three part: the positioning of the supervision objective, the design of supervisionrules and the distribution of the rights and responsibilities of the supervisor.The second chapter is the international comparison of the operating system of accounting supervision system in listed companies. In this chapter, I introduce the characters of the supervision system in different countries, taking America, British and Japan for example, pointing out the trend of the supervision of accounting information: supervision model with the objective to protect the interests of investors, conducted by government, composed of professionals, participated by all classes of society.The third part is mainly about the situation and problems of the operating system of accounting information supervision in listed companies. Firstly, I point out the supervision objective’s inclination to government interests is harmful to the long term development of the security market and the objective has been off the direction to protect the interests of investors. Secondly, on the basis of stating the development of the making of accounting rules, I point out the system which separated the rights to make rules to MOF and CRSC is inefficient and do nothing good to the unity of the right of accounting supervision. Finally, I analyze the rights and responsibilities shouldered by security exchange, listed companies, CPAs and investors.The forth part is to discuss the design of the operating system of accounting information supervision in listed companies. Firstly, as to the problems existing in the supervision system. I emphasize that the supervision objective must be designed to protect the interests of investors, in particular, the all investors which is also the common objective of countries all over the world. Secondly, I propose the scheme to coordinate the making of accounting principles, we can either assign the right to CRSC, or make a coordination system between CRSC。 Finally, I put forward the methods to improve the existing problems.This thesis is characterized by the following points:Firstly, I present the content of operating system of accounting informationsupervision in listed companies, and analyzed the existing problems in supervision practice with the propos
论文关键词： 上市公司；会计信息监管；运行体系；
Key words（英文摘要）：www.328tibet.cn listed companies；supervision of accounting information；operating system；