浅谈会计监督的应用.docVIP

摘 要 随着市场经济的发展上市公司作为一种重要的经济利益主体在国民经济中占有重要地位在促进国民经济发展中起着重要作用。会计监督是保证会计工作有序运行的必要手段,也是不断提高会计信息质量的必要保证。但是随着众多上市公司会计舞弊案件的发生我国上市公司会计监督的严重不足引起了人们的注意，这说明加强会计监督的重要性和迫切性，会计监督不足造成的问题严重干扰我国证券市场的正确发展，并已成为困扰会计界的难题，这一问题的解决在很大程度上要依靠与上市公司发展相适应的会计监督，如何使企业会计监督充分发挥其应有的效能成为各界讨论的焦点。本文以上市公司的会计监督为切入点来研究，通过分析山西天能科技公司会计监管的现状，分析上市公司会计监管的问题，提出在会计监管的措施，从而有效地实施对上市公司的会计监管。 关键字：上市公司 天能科技 会计监督 On the Public Company Accounting Oversight issues Abstract With the development of market economy listed company as economically important stakeholders in the national economy plays an important role in promoting the development of national economy plays an important role. Accounting supervision is to ensure the orderly operation of the accounting work necessary means to continuously improve the quality of accounting information is necessary to ensure. But as many listed companies accounting fraud case of the occurrence of the Public Company Accounting Oversight caused a serious shortage of peoples attention, which shows the importance to strengthen accounting supervision and urgency of the problems caused by lack of accounting oversight serious interference with Chinas securities market right development, and has become plagued the accounting profession of the problem, the solution to this problem relies in large part to adapt to the development of listed companies and accounting oversight, how to make corporate accounting oversight full play to its performance to become the focus of public discussion . In this paper, accounting supervision of listed companies as a starting point to study, through the analysis of Shanxi Energy Technology Company Accounting Oversight days of the status quo analysis Public Company Accounting Oversight issues raised in the accounting regulatory measures in order to effectively implement the accounting supervision of listed companies. Keywords: listed company day to Technology Accounting Oversight 目 录 1绪论……………………………………………………………………………1 1.1研究意义及背景………………………………………………………… 1 1.