中国股份制企业会计监督体系创新研究
本站原创 论文中文摘要：股份制企业会计监督是保证企业会计信息真实性的手段,会计监督职能充分有效的发挥作用,有赖于股份制企业会计监督体系的健全和完善。本文以会计监督理论为指导,在深入分析中国股份制企业会计监督体系内在监督关系的基础之上,借鉴市场经济发达国家会计监督体系的模式经验,就中国股份制企业会计监督体系创新的有关问题进行了研究和探讨,全文共分五章。本文第一章是有关股份制企业的特征、会计监督的内涵,以及股份制企业会计监督必要性的理论概述。主要阐述了股份制企业产权明晰、权责明确、政企分开、管理科学的特征,明确了会计监督的真正内涵应是一个多层次的监督体系,进一步分析了股份制企业会计监督的经济理论依据和现实意义。本文第二章首先阐明了现阶段中国股份制企业实行“三位一体”的会计监督体系,并在此基础上,分析了中国股份制企业会计监督职能弱化的表现及原因,以及现行会计监督体系的局限性。分析表明,中国股份制企业现行会计监督体系的各个层面都依然存在一些问题,必须建立一个更加完善的、有效的、相互约束的新型会计监督体系。本文第三章运用了博弈的研究方法,重点分析了股份制企业会计监督体系中层层委托的相互监督关系,通过分析信息提供者与信息使用者、经营管理者与会计人员、监管者与经营管理者、社会机构与经营管理者以及监管者与社会机构之间的相弈关系,表明股份制企业会计监督体系的完善,也是多次重复博弈的均衡结果。本文第四章通过对股份制企业会计监督体系国际模式的利弊比较,借鉴美国会计监督体系的模式发展经验,提出了中国股份制企业会计监督体系模式创新的基本原则,在确定会计监督主体及其监督权的基础之上,按照企业所有权观,创建了以内部会计监督为基础,以外部会计监督为再监督,以民间审计为媒介的中国股份制企业会计监督体系新模式。本文第五章提出了中国股份制企业会计监督体系的两大创新途径:首先优化监督体系的内外环境,包括法制环境的优化、企业制度环境的优化、会计职业道德环境的优化和会计技术环境的优化;其次,建立协调有序的监督机制,包括内部约束机制、内部控制机制、政府监督机制、民间审计监督机制、会计人员管理机制以及社会舆论监督机制的健全和完善,从而保障股份制企业会计监督体系的有效运作
Abstract（英文摘要）： Accountant surveillance is the way to ensure the facticity of accountant information in stock enterprises, and the function of accountant surveillance going into effect adequately and effectually depends on the healthiness and consummation of the accountant surveillance system. On the basis of deeply analysis of the surveillance relations in the accountant surveillance system of Chinese stock enterprises, this article absorbs the advanced experiences of the accountant surveillance system’s mode of some developed market economy countries, and tries to probe into the innovation of Chinese stock enterprises’ accountant surveillance system, according to the correlative Theory of Accountant Surveillance. The whole article includes five chapters.The characteristics of stock enterprises, the meaning of accountant surveillance and the necessary of accountant surveillance in stock enterprises are stated in the paper. The first chapter mostly expounds the characteristics of stock enterprises: transparent property right, clear responsibility, divided government and enterprise, and scientific management. The genuine meaning of accountant surveillance has been ascertained, which should be a multilayer surveillance system. And more, the economic academic gist and the realistic significances of stock enterprises’ accountant surveillance he been analyzed in this chapter.The elucidation above all in the second chapter The analysis that Chinese stock-enterprises put into accountant "triune" surveillance system practice in present phase. And on the basis of this conclusion, I analyze the exhibition and the cause of the accountant surveillance’s function what has been weakened in Chinese stock enterprises, and the localizations of the actual accountant surveillance system. The analysis indicates that there are some problems in every lay of the actual Chinese stock enterprises’ accountant surveillance system. We should establish a new accountant surveillance system with more perfect and effective, and which can be held in one another.The game research process is used to try to analyze the mutual surveillance relations of commission-surrogate ring upon ring in the accountant surveillancesystem of Chinese stock enterprises in the third chapter. I study the mutual game relations between information- provider and information- user, proprietor and accountant, surveillant and proprietor, social agency and proprietor, surveillant and social agency, and the analysis indicates the repeated games and equilibriums between each actor can healthiness and perfect the accountant surveillance system of Chinese stock enterprises.By comparing advantages and disadvantages of accountant surveillance’s international model, absorbing America experience in developing model of accountant surveillance system, the fourth chapter puts forward the principia of accountant surveillance system innovating in Chinese stock enterprises. On the basis of ascertaining the main body and surveillance rights of accountant surveillance, according the enterprise’s proprietorial conception, this part builds a new model of accountant surveillance system for Chinese stock enterprises. The new system make the civil audit surveillance as a intermedium, base on the inner accountant surveillance, and with re-surveillance of the exterior accountant surveillance.Two enues are mentioned to innovate the accountant surveillance system of Chinese stock enterprises in the last chapter. The first enue is optimize the environment inside and outside the surveillance system, include legal system environment, enterprise system environment, accountant professional moral environment and accountant technology environment. Then we should set up concerted and well-ordered surveillance mechani, healthiness and perfect the inner restriction mechani, inner control mechani, governmental surveillance mechani, civilian audit surveillance mechani, supervise accountant mechani and social consensus surveillance mechani, and accordingly to ensure the accountant surveillance system of Chinese st
论文关键词： 股份制企业；会计监督；会计监督体系；博弈；创新；
Key words（英文摘要）： stockenterprise；accountant surveillance；accountant surveillance system；game；innovation；
Abstract（英文摘要）： Accountant surveillance is the way to ensure the facticity of accountant information in stock enterprises, and the function of accountant surveillance going into effect adequately and effectually depends on the healthiness and consummation of the accountant surveillance system. On the basis of deeply analysis of the surveillance relations in the accountant surveillance system of Chinese stock enterprises, this article absorbs the advanced experiences of the accountant surveillance system’s mode of some developed market economy countries, and tries to probe into the innovation of Chinese stock enterprises’ accountant surveillance system, according to the correlative Theory of Accountant Surveillance. The whole article includes five chapters.The characteristics of stock enterprises, the meaning of accountant surveillance and the necessary of accountant surveillance in stock enterprises are stated in the paper. The first chapter mostly expounds the characteristics of stock enterprises: transparent property right, clear responsibility, divided government and enterprise, and scientific management. The genuine meaning of accountant surveillance has been ascertained, which should be a multilayer surveillance system. And more, the economic academic gist and the realistic significances of stock enterprises’ accountant surveillance he been analyzed in this chapter.The elucidation above all in the second chapter The analysis that Chinese stock-enterprises put into accountant "triune" surveillance system practice in present phase. And on the basis of this conclusion, I analyze the exhibition and the cause of the accountant surveillance’s function what has been weakened in Chinese stock enterprises, and the localizations of the actual accountant surveillance system. The analysis indicates that there are some problems in every lay of the actual Chinese stock enterprises’ accountant surveillance system. We should establish a new accountant surveillance system with more perfect and effective, and which can be held in one another.The game research process is used to try to analyze the mutual surveillance relations of commission-surrogate ring upon ring in the accountant surveillancesystem of Chinese stock enterprises in the third chapter. I study the mutual game relations between information- provider and information- user, proprietor and accountant, surveillant and proprietor, social agency and proprietor, surveillant and social agency, and the analysis indicates the repeated games and equilibriums between each actor can healthiness and perfect the accountant surveillance system of Chinese stock enterprises.By comparing advantages and disadvantages of accountant surveillance’s international model, absorbing America experience in developing model of accountant surveillance system, the fourth chapter puts forward the principia of accountant surveillance system innovating in Chinese stock enterprises. On the basis of ascertaining the main body and surveillance rights of accountant surveillance, according the enterprise’s proprietorial conception, this part builds a new model of accountant surveillance system for Chinese stock enterprises. The new system make the civil audit surveillance as a intermedium, base on the inner accountant surveillance, and with re-surveillance of the exterior accountant surveillance.Two enues are mentioned to innovate the accountant surveillance system of Chinese stock enterprises in the last chapter. The first enue is optimize the environment inside and outside the surveillance system, include legal system environment, enterprise system environment, accountant professional moral environment and accountant technology environment. Then we should set up concerted and well-ordered surveillance mechani, healthiness and perfect the inner restriction mechani, inner control mechani, governmental surveillance mechani, civilian audit surveillance mechani, supervise accountant mechani and social consensus surveillance mechani, and accordingly to ensure the accountant surveillance system of Chinese st
论文关键词： 股份制企业；会计监督；会计监督体系；博弈；创新；
Key words（英文摘要）： stockenterprise；accountant surveillance；accountant surveillance system；game；innovation；