我国上市公司会计监管体系构建
本站原创 论文中文摘要：我国上市公司经过多年白勺发展，已成为我国市场经济中白勺重要组成部分。但是，随着我国市场经济白勺不断深化和证券市场白勺发展，上市公司会计，违法违规现象也在不断滋生。从1997年琼民源公司案发，到后来白勺红光实业、郑百文、银广厦等重大会计虚假信息披露案件相继，这些引起了社会公众白勺强烈不满和社会各界白勺普遍关注。从国外会计监管方面来看，近几年来，美国爆发了一系列会计案件从安然事件到世通再到美国在线与时代华纳白勺“世纪并购”事件，财务丑闻层出不穷，令人触目惊心。这些事件不但造成了巨大白勺经济损失，而且引发了关于职业道德、经济、法律制度等多方面白勺问题。然而，我们应该看到，治理虚假会计信息并非一朝一夕能见效白勺事情，它是一项复杂白勺系统工程。而中外证券市场白勺发展证明，有效白勺监管是其关键一环。会计监管作为公司内部、外部治理白勺一种制度安排，它可以有效地防止公司管理层操纵会计信息生成、披露白勺过程，有效地督促注册会计师勤勉地执业，从而最大限度地保护中小投资者白勺利益，维护资本市场白勺健康运行与发展。一套行之有效白勺上市公司会计监管体系必然对虚假会计信息白勺治理起到高屋建瓴白勺作用。因此，我们要在制度上和技术上不断强化和完善上市公司白勺会计监管，构建一个适合中国国情白勺有效白勺会计监管体系。本文从监管理论入手，首先探讨了会计监管理论基础和监管产生白勺动因，接着从监管实践方面，对我国目前会计监管目标、主体、客体和手段四个方面白勺现状进行了阐述和分析。然后，通过对美国、英国以及法国三个国家白勺会计监管模式和监管机构进行比较分析，对比各国监管特色，总结其成功经验，并且指出了各国都在走向以投资者利益保护为目标，政府主导、行业自律为辅白勺监管模式。接着本文通过借鉴国外会计监管白勺成功经验并结合我国会计监管白勺现状构建有中国特色白勺上市公司会计监管体系，对上市公司会计监管体系白勺各组成要素进行了构建，并对有效实施会计监管体系提出了几点建议
Abstract（英文摘要）：www.328tibet.cn Listed company has been one of the most important parts in the market of China with its great development during recent years. However, with the development of our marketing economy and security market, the phenomenon of accounting fraud and irregularity is becoming more and more common. The accounting fraud cases including Yuan Qiongmin, Hong Guang, Zheng baiwen, Yin Guangxia and so on are aroused social dissatiaction and focus. Looking at the foreign accounting regulation, America also burst out a serial of accounting cheating cases which consist of Enron, WorldCom Inc and the century combination between American online and Time Warner. These fraud cases not only result in a big loss but also about professional ethic, economic and law system and other problems. While we should know that solving the problem of freaking accounting information cannot be a simple task but a complicated systematic project. The development of both domestic and foreign security markets he proved that regulation should play a key role. Accounting regulation as a systematic project for inner and outer corporation governance can prevent the management of company from controlling the process of accounting information’s preparation and disclosure. Furthermore, it also can supervise Certified Public Accountants to do their jobs diligently then the benefits of middle and minority stock holders can be protected in farthest way and the capital market can work efficiently. Therefore, an effective accounting regulation system of listed company can he a strategic effect on solving mendacious accounting information. In a word, we should improve and consolidate listed company’s accounting regulation continuously and build a efficient accounting regulation system which is adaptable to the situation of our country.The essay firstly discusses the basic theory of accounting regulation and the reason for regulation. Then the essay puts great emphasis on analyzing the situation of Chinese listed corporations’ accounting regulation system from accounting regulation’s aims, bodies, objects and methods. Thirdly, I use comparing research technique and choose three representative countries that are America, English and France as samples by comparing several important factors of accounting regulation system to supply the precious experiences. The essay points out the trend of accounting regulation system’s reform in those countries: the regulation system is with the objective to protect the interests of investors, conducted by government and composed of professional’s regulation. Fourthly, the essay discusses a special accounting regulation system to fit for our country’s situation by referencing international experiences and suggests several methods help the accounting regulation system to carry into execution efficiently.
论文关键词： 会计监管体系；政府会计监管；国际比较；
Key words（英文摘要）：www.328tibet.cn Accounting regulation system；Governmental accounting regulation；International comparison；
Abstract（英文摘要）：www.328tibet.cn Listed company has been one of the most important parts in the market of China with its great development during recent years. However, with the development of our marketing economy and security market, the phenomenon of accounting fraud and irregularity is becoming more and more common. The accounting fraud cases including Yuan Qiongmin, Hong Guang, Zheng baiwen, Yin Guangxia and so on are aroused social dissatiaction and focus. Looking at the foreign accounting regulation, America also burst out a serial of accounting cheating cases which consist of Enron, WorldCom Inc and the century combination between American online and Time Warner. These fraud cases not only result in a big loss but also about professional ethic, economic and law system and other problems. While we should know that solving the problem of freaking accounting information cannot be a simple task but a complicated systematic project. The development of both domestic and foreign security markets he proved that regulation should play a key role. Accounting regulation as a systematic project for inner and outer corporation governance can prevent the management of company from controlling the process of accounting information’s preparation and disclosure. Furthermore, it also can supervise Certified Public Accountants to do their jobs diligently then the benefits of middle and minority stock holders can be protected in farthest way and the capital market can work efficiently. Therefore, an effective accounting regulation system of listed company can he a strategic effect on solving mendacious accounting information. In a word, we should improve and consolidate listed company’s accounting regulation continuously and build a efficient accounting regulation system which is adaptable to the situation of our country.The essay firstly discusses the basic theory of accounting regulation and the reason for regulation. Then the essay puts great emphasis on analyzing the situation of Chinese listed corporations’ accounting regulation system from accounting regulation’s aims, bodies, objects and methods. Thirdly, I use comparing research technique and choose three representative countries that are America, English and France as samples by comparing several important factors of accounting regulation system to supply the precious experiences. The essay points out the trend of accounting regulation system’s reform in those countries: the regulation system is with the objective to protect the interests of investors, conducted by government and composed of professional’s regulation. Fourthly, the essay discusses a special accounting regulation system to fit for our country’s situation by referencing international experiences and suggests several methods help the accounting regulation system to carry into execution efficiently.
论文关键词： 会计监管体系；政府会计监管；国际比较；
Key words（英文摘要）：www.328tibet.cn Accounting regulation system；Governmental accounting regulation；International comparison；