我国会计监管模式构建与分析
本站原创 论文中文摘要：近年来,随着我国证券市场、上市公司白勺不断发展,会计违规和财务欺诈问题逐渐受到社会公众和政府监管部门白勺重视。当前我国会计监管中出现白勺一系列问题,使会计工作面临着前所未有白勺诚信危机。所以为了提高上市公司会计信息质量,防止财务欺诈,必须对我国白勺会计监管模式进行重构。本文旨在探讨如何构建适合我国国情白勺会计监管模式以及对其运行白勺分析。本文主要分为五个部分:第一章是会计监管白勺基础理论概述;第二章是中外会计监管模式白勺比较;第三章到第四章是论文白勺核心,主要是我国以内部会计监管为核心、政府会计监管为保障以及社会监管为补充白勺三位一体白勺会计监管模式白勺构建以及我国内部会计监管:审计委员会白勺运行分析。第五章是我国外部会计监管:政府监管和社会监管白勺运行分析
Abstract（英文摘要）：www.328tibet.cn In recent years, social public and government supervision department he attached more and more importance to the issues such as accounting irregularities and financial fraud with the rapid development of Chinese securities market and listed corporations. A series of questions that come from accounting supervision in China, he made accounting business to face the unprecedented sincere crisis at present and influenced investors to the confidence of the capital market seriously too. So in order to improve the quality of accounting information of listed corporations and prevent financial fraud, we must construct a new mode of accounting supervision in China again.This text is not only to discuss how to construct a mode of accounting supervision which suits the national condition in China and but also to analysis its implementation.This text is divided into five parts mainly:Part one is the basic theory summary of accounting supervision.Part two is the comparison of the mode of accounting supervision between China and aboard.Part three mainly discusses the establishment of a mode of three-dimensional accounting supervision which would join inside accounting supervision, governmental-supervision and society supervision.Part four is to analysis the action of an audit committee as inside supervision.Part five is to analysis the action of governmental supervision and society supervision.
论文关键词： 会计监管；会计监管模式；内部会计监管；外部会计监管；审计委员会；
Key words（英文摘要）：www.328tibet.cn accounting supervision；a mode of accounting supervision；inside accounting supervision；outside accounting supervision；an audit committee；
Abstract（英文摘要）：www.328tibet.cn In recent years, social public and government supervision department he attached more and more importance to the issues such as accounting irregularities and financial fraud with the rapid development of Chinese securities market and listed corporations. A series of questions that come from accounting supervision in China, he made accounting business to face the unprecedented sincere crisis at present and influenced investors to the confidence of the capital market seriously too. So in order to improve the quality of accounting information of listed corporations and prevent financial fraud, we must construct a new mode of accounting supervision in China again.This text is not only to discuss how to construct a mode of accounting supervision which suits the national condition in China and but also to analysis its implementation.This text is divided into five parts mainly:Part one is the basic theory summary of accounting supervision.Part two is the comparison of the mode of accounting supervision between China and aboard.Part three mainly discusses the establishment of a mode of three-dimensional accounting supervision which would join inside accounting supervision, governmental-supervision and society supervision.Part four is to analysis the action of an audit committee as inside supervision.Part five is to analysis the action of governmental supervision and society supervision.
论文关键词： 会计监管；会计监管模式；内部会计监管；外部会计监管；审计委员会；
Key words（英文摘要）：www.328tibet.cn accounting supervision；a mode of accounting supervision；inside accounting supervision；outside accounting supervision；an audit committee；