我国上市公司会计监管问题的研究设计.docVIP

东北农业大学学士学位论文 　　　　　　　　　　学号：我国上市公司会计监管问题的研究 Research on Accounting Supervision of Listed Companies in Our Country 学生姓名：宋丹 指导教师：石泓 所在院系：经济管理学院 所学专业：会计学 研究方向：会计学 东 北 农 业 大 学 中国·哈尔滨 2014 年 5 月摘要 随着我国社会主义市场经济体制的建立和完善，我国上市公司的数量也不断增加，其内部的会计问题也逐渐显现出来，由于我国各部门对上市公司的监管力度不到位，从而引发一系列会计造假的问题，严重影响我国经济市场的正常秩序和发展，因此，有关上市公司的会计监管的相关问题仍需进一步研究。有关上市公司会计监管的研究已成为当前实务界和理论界共同关注的热点之一，研究这一问题，对我国上市公司的规范运作及其监管的有效实施有很大的现实意义，本文主要基于上市公司的会计监管进行研究，通过对上市公司会计监管的现状及问题的分析，提出针对我国上市公司会计监管的相关措施，旨在完善我国上市公司会计监管，实现保护投资者利益的监管目标，从而保证我国上市公司规范、有效地运行。 关键词： 会计监管 上市公司 政府监管 内部监管 Research on Accounting Supervision of Listed Companies in Our Country Abstract With the establishment and perfection of the socialist market economy system in our country, increasing the number of listed companies in China. Its internal accounting problems also gradually revealed, due to the department for the regulation of listed companies in China is not in place, causing a series of problems of accounting fraud, seriously affect the normal order of market economy and development of our country. Therefore, about the related problems of accounting supervision of listed companies still need further study. Study of listed company accounting oversight has become one of the hot spot of the current practice and theory. Research this problem, in the operation of the norms of listed companies in our country and its regulation effective implementation has great practical significance. In the paper, based on the accounting regulation of listed companies, through to the present situation and the analysis of the problems of public company accounting oversight, put forward relevant measures for our country public company accounting oversight, to perfect our country public company accounting oversight, implementation regulation to protect the interest of the target, to ensure the standardized and effectively run the listed companies in China. Key words: Accounting Regulation Listed Company Government Regulation In