论我国证券市场会计信息监管立法完善
本站原创 论文中文摘要：我国现已初步形成了以《会计法》为主的会计相关法律法规体系,《公司法》和《证券法》以及有关规定相辅相成的上市公司会计信息监管的规范体系。但是我国证券市场会计信息失真问题严重,财务舞弊案件也时有发生。这些现象暴露了我国当前会计法律法规中存在问题,而要切实解决这些问题,充分发挥我国会计相关法律法规体系的作用就必须完善相关立法。本文共分四部分:第一部分,介绍我国证券市场会计信息监管法律体系现状。第二部分,对南方保健案和银广夏案各自的案情、舞弊手法、审计失败以及个案启示进行介绍和研究。第三部分,将南方保健案与银广夏案的舞弊目的、舞弊手法和舞弊成因及监管进行比较分析,得出内部控制制度、注册会计师独立性、对高管人员的监管和财务舞弊惩罚措施及力度等是会计信息监管的重要内容。第四部分,在案例分析的基础上,提出完善我国证券市场会计信息监管立法的几点建议:建立内部会计控制制度;明确会计准则法律地位;明确单位负责人的会计法律责任;改革独立审计制度;使《会计法》与其他惩罚证券市场舞弊行为的法律相协调,加大处罚力度。笔者期待这些建议能够对我国证券市场会计信息监管的法律机制完善提供些许参考
Abstract（英文摘要）： The preliminary accounting-related legal system has been formed, with the Accounting Lawas its body and the Company Law and the Securities Law as its assistants. But there are still somefalse presentations of the accounting information and financial frauds in the securities market inChina. These phenomena expose there are many problems in the system. Therefore, we mustcomplete the legal rules related so as to resolve the problems and exert the due power of theaccounting-related legal system.This paper covers four parts: In Part 1, the legal actuality of accountinginformation supervision in securities market in China is presented. Health-southCorporation of America and Yin Guang Xia of our country are introduced in Part 2.The tricks, the failures of audit and the revelations of each case are studied in this part.In Part 3, through comparing and analyzing the purposes, the tricks, the causes andthe supervisions of the two financial fraud scandals, the writer finds that accountinginformation supervision contains the following: inner control system, theindependence of CPA (Certified Public Accountant), the senior managements’supervision and the harsh measures to the frauds. In Part 4, the following proposals onhow to perfect the legal mechani of accountant information supervision in Chinaare given: to enhance inner control of accounting;to definitude the legal status ofaccounting criterion;to stipulate the legal liability on accounting of the principals ofthe corporations;to reform the system of independent audit;to enhance theindependence of CPA;to conform the Accounting Law to the rules relating to thepunishment on the financial frauds in the securities market and to punish the fraudore severely. The writer hopes these proposals can provide some references for thecompletion of the litigation system of accounting information supervision in securitiearket in China.
论文关键词： 会计信息监管；南方保健；银广夏；会计法完善；
Key words（英文摘要）： Accounting information supervision；Health-south Corporation；Yin Guang Xia；Completion of the Accounting Law；
Abstract（英文摘要）： The preliminary accounting-related legal system has been formed, with the Accounting Lawas its body and the Company Law and the Securities Law as its assistants. But there are still somefalse presentations of the accounting information and financial frauds in the securities market inChina. These phenomena expose there are many problems in the system. Therefore, we mustcomplete the legal rules related so as to resolve the problems and exert the due power of theaccounting-related legal system.This paper covers four parts: In Part 1, the legal actuality of accountinginformation supervision in securities market in China is presented. Health-southCorporation of America and Yin Guang Xia of our country are introduced in Part 2.The tricks, the failures of audit and the revelations of each case are studied in this part.In Part 3, through comparing and analyzing the purposes, the tricks, the causes andthe supervisions of the two financial fraud scandals, the writer finds that accountinginformation supervision contains the following: inner control system, theindependence of CPA (Certified Public Accountant), the senior managements’supervision and the harsh measures to the frauds. In Part 4, the following proposals onhow to perfect the legal mechani of accountant information supervision in Chinaare given: to enhance inner control of accounting;to definitude the legal status ofaccounting criterion;to stipulate the legal liability on accounting of the principals ofthe corporations;to reform the system of independent audit;to enhance theindependence of CPA;to conform the Accounting Law to the rules relating to thepunishment on the financial frauds in the securities market and to punish the fraudore severely. The writer hopes these proposals can provide some references for thecompletion of the litigation system of accounting information supervision in securitiearket in China.
论文关键词： 会计信息监管；南方保健；银广夏；会计法完善；
Key words（英文摘要）： Accounting information supervision；Health-south Corporation；Yin Guang Xia；Completion of the Accounting Law；