论会计监管..doc

论会计监管 摘要：财务信息在当今信息爆炸的时代更显重要，真实、全面的财务信息是确保经济活动参与各方利益的基础。信息的提供者出于自身利益提供的会计信息往往是经过加工和处理，并没有反映企业经济活动的全貌，甚至掩盖大量不利因素，促使企业提供真实、准确的财务信息，确保企业提供给社会的财务报表能正确反映经济活动的全貌，这些全依赖会计监管。本文就是通过分析我国目前存在的大量虚假信息披露的背后——会计监管力度不够及监管模式不完善等原因，探讨性地提出相应的解决措施。 关键词：监管 会计监管 会计信息披露 Accounting Regulation Abstract: Financial information in the contemporary era with an explosion of information is particularly important, truthful, comprehensive financial information is to ensure that the economic activities in the interests of all parties. Information providers to provide for their own interests accounting information is often processed and processed does not reflect the full picture of economic activity, or even cover up a lot of unfavorable factors, prompted enterprises to provide truthful, accurate financial information to ensure that the business community to provide the financial statements accurately reflect the full picture of economic activity. These rely on the accounting supervision. This paper is through analysis of the existing lot of false information disclosure behind -- accounting supervision and inadequate supervision - - imperfect, and other reasons exploratory proposed solutions accordingly. Keyword:Regulatory, accounting regulation, accounting information disclosure 目 录 中文摘要………………………………………………………………………………… 1 1 前言……………………………………………………………………………………1 2 概述……………………………………………………………………………………2 2.1 会计监管的定义和目标………………………………………………………… 2 2.2 会计监管的内容………………………………………………………………… 2 2.3 会计监管的主要模式…………………………………………………………… 3 3 我国会计监管存在的问题及原因分析……………………………………………… 4 3.1 会计监管存在的问题……………………………………………………………4 3.2 会计监管存在的问题的原因分析………………………………………………5 4 加强和完善会计监管的对策…………………………………………………………5 4.1 加强公司内部会计监管的力度…………………………………………………5 4.2 强化社会即外部会计监管………………………………………………………6 4.3 我国会计监管模式的具体构想…………………………………………………7 5 结论……………………………………………………………………………………9 参考文献…………………………………………………………………………………10 致谢………………………………………………………………………………………11 1 前言 公司财务报表造假在当今市场经济中一个普遍存在的现象，“安然事件”、“世通财务丑闻”等以及国内的琼民源、东方电子、蓝田股份等都曾经是股市的明星股，但最终却因为财务造假纷纷被拉下马。“美国世通事件中的安达