摘 要
通过几年的发展，我国的国企逐步成为一家有代表性的公司。但是，随着我国市场经济的发展，证券市场的发展，我国上市公司的会计欺诈越来越严重。就国外的会计监管来说，近年来美国发生了一连串的会计舞弊，从“安然”、“世通”、“美国网上”、“时代华纳”等“世纪并购”，各种金融丑闻接二连三地发生。近年来，国内和国际上出现了大量的会计欺诈案例，对我国证券市场和证券市场的发展产生了巨大的冲击。解决这些问题，关键在于完善我国股票发行制度。因此，对我国股票交易中的财务监管问题进行研究，既是理论界也是实务界的一个重大问题。
关键词：上市公司 会计监管 监督机制
Abstract
Through several years of development, China's state-owned enterprises have gradually become a representative company. However, with the development of China's market economy and securities market, the accounting fraud of listed companies in China is becoming more and more serious. As far as foreign accounting supervision is concerned, a series of accounting frauds have occurred in the United States in recent years, from "Enron", "Worldcom", "America Online", "Time Warner" and other "mergers and acquisitions", various financial scandals have occurred one after another. In recent years, a large number of accounting fraud cases have appeared at home and abroad, which has had a huge impact on the development of China's securities market and securities market. The key to solving these problems lies in improving China's stock issuance system. Therefore, the study of financial supervision in China's stock trading is a major issue in both theoretical and practical circles.
Key words: listed company Accounting supervision Supervision mechanis
目 录
摘 要 I
Abstract II
1 绪论 1
1.1研究背景 1
1.2研究意义 1
2会计监督的相关概述 2
2.1会计监管的概念 2
2.2会计监督的重要意义 2
3我国上市公司会计监管的现状 3
3.1上市公司会计监管主体 3
3.2上市公司会计监管客体 4
3.3上市公司会计监管目标 4
3.4上市公司会计监管方式 4
4目前我国上市公司会计监督的存在问题 5
4.1会计监督法律约束机制不全 5
4.2企业管理体制不全，内部控制制度失调 5
4.3注册会计师审计所存在的问题 6
4.4会计人员缺乏对会计监督的责任感 6
5完善我国上市公司会计监管措施 7
5.1加快法律体系建设，为会计监督的有效实施提供法律保障 7
5.2建立健全企业内部会计监督机制 7
5.3完善社会监督机制，充分发挥注册会计师的作用 7
5.4培养高素质的会计人才，加强会计职业道德观念的建设 8
6结论 8
参考文献 10
致 谢 11
通过几年的发展，我国的国企逐步成为一家有代表性的公司。但是，随着我国市场经济的发展，证券市场的发展，我国上市公司的会计欺诈越来越严重。就国外的会计监管来说，近年来美国发生了一连串的会计舞弊，从“安然”、“世通”、“美国网上”、“时代华纳”等“世纪并购”，各种金融丑闻接二连三地发生。近年来，国内和国际上出现了大量的会计欺诈案例，对我国证券市场和证券市场的发展产生了巨大的冲击。解决这些问题，关键在于完善我国股票发行制度。因此，对我国股票交易中的财务监管问题进行研究，既是理论界也是实务界的一个重大问题。
关键词：上市公司 会计监管 监督机制
Abstract
Through several years of development, China's state-owned enterprises have gradually become a representative company. However, with the development of China's market economy and securities market, the accounting fraud of listed companies in China is becoming more and more serious. As far as foreign accounting supervision is concerned, a series of accounting frauds have occurred in the United States in recent years, from "Enron", "Worldcom", "America Online", "Time Warner" and other "mergers and acquisitions", various financial scandals have occurred one after another. In recent years, a large number of accounting fraud cases have appeared at home and abroad, which has had a huge impact on the development of China's securities market and securities market. The key to solving these problems lies in improving China's stock issuance system. Therefore, the study of financial supervision in China's stock trading is a major issue in both theoretical and practical circles.
Key words: listed company Accounting supervision Supervision mechanis
目 录
摘 要 I
Abstract II
1 绪论 1
1.1研究背景 1
1.2研究意义 1
2会计监督的相关概述 2
2.1会计监管的概念 2
2.2会计监督的重要意义 2
3我国上市公司会计监管的现状 3
3.1上市公司会计监管主体 3
3.2上市公司会计监管客体 4
3.3上市公司会计监管目标 4
3.4上市公司会计监管方式 4
4目前我国上市公司会计监督的存在问题 5
4.1会计监督法律约束机制不全 5
4.2企业管理体制不全，内部控制制度失调 5
4.3注册会计师审计所存在的问题 6
4.4会计人员缺乏对会计监督的责任感 6
5完善我国上市公司会计监管措施 7
5.1加快法律体系建设，为会计监督的有效实施提供法律保障 7
5.2建立健全企业内部会计监督机制 7
5.3完善社会监督机制，充分发挥注册会计师的作用 7
5.4培养高素质的会计人才，加强会计职业道德观念的建设 8
6结论 8
参考文献 10
致 谢 11
