上市公司会计信息监管及对策研究.doc

随着证券市场在市场经济屮发挥的作用越来越大，会计信息作为了解丄市公 司的一个窗口，其披露质量的好坏直接影响我国整个证券行业的运行状况。会计 信息披露的公正、及吋、准确、完整，是保护投资者利益和促进上市公司正确发 展的必要条件。我国半前会计信息披露质量内部控制制度尚不健全，信息监督的 法律体系不完善，会计人员的素质高低不均和信息披露监管力度不够等诸问题。 因此，建立和完善我国上市公司会计信息监管制度势在必行。 本文从会计信息监管相关概念入手，通过分析国内外会计信息监管体系的发 展，总结了会计信息监管的的定义、监管主体、监管原则，在此基础上提出了上 市公司会计信息披露及监管屮存在的问题，并分析了存在问题的原因，最终得出 了解决上市公司会计信息披露监管这一难题的解决对策。 关键词：上市公司，会计信息，信息监管及对策 ABSTRACT With the stock market in the market economy plays a more and more important role in accounting information about listing Corporation, as a window, the disclosure quality directly affect our entire securities industry status. The accounting information disclosure of the fair, timely, accurate and complete, is to protect the interests of investors and promote the proper development of the necessary conditions of listing Corporation. Chinas current accounting information disclosure of internal control system is not perfect, information supervision legal system is not perfect, the quality of accounting information disclosure level is uneven and inadequate supervision and many other questions. Therefore, the establishment and improvement of Chinas listing Corporation accounting information supervision system to be imperative. This paper from the accounting information supervision of related concepts, through the analysis of the domestic and international supervision of accounting in formation system development, summarizes the definition of accounting information supervision, supervision subject, regulatory principles, put forward on the basis of listing Corporation accounting information disclosure and supervision of the existing problems, and analyzes the causes of the problems, and ultimately reached a settlement listing Corporation accounting information disclosure supervision in the solution of this problem countermeasure. KEY WORDS: listing Corporation, accounting information, supervision and Countermeasures TOC \o 1-5 \h \z -A/.m —A— V 刖 a 1 HYPERLINK \l bookmark0第1章会计信息监管的理论概述 2 HYPERLINK \l b