上市公司会计监督存在的问题与对策.doc

上市公司会计监督存在的问题与对策? 姓 名： 专 业： 会计学 班 级： 学 号： 指导教师： 导师职称： 年 月 日 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。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。本文主要就上市公司会计监督存在的问题及完善思路作一探讨。 本文以上市公司的会计监督为切入点来研究，把会计监督按照公司内外部分为上市公司内部的会计监督和上市公司外部的外部监督。文中分析指出上市公司会计监督的现状和存在的问题并找出这些问题的原因，根据这些原因找出相应的对策，希望能对完善上市公司的会计监督有积极作用。 关键字：会计监督；上市公司；会计舞弊 i Abstract: With the development of market economy the listed companies asimportant economic interests subject plays an important role in the national economy.It acts as an engine in promoting national economic. However as many listedcompany accounting fraud cases are emerging seriously insufficiency in accountingsupervision of listed companies in China has been aroused peoples attention How tomake the enterprise accounting supervision fully playing its function becomes thefocus of public discussions.This paper mainly discusses the existing problems in theaspect of accounting supervision of listed companies and finds out the solutions. This paper takes the accounting supervision of listed companies as abreakthrough point to study the accounting fieldand divides accounting supervisioninto listed company’s internal accounting supervision and it’s external socialsupervision according to the internal and external parts of a company.The analysisabout current situation and exsiting problems of listed company have been pointed outin this paper.According to the causeswe come up with countermeasuresto bringpositive effects to perfect accounting supervision of listed company. Keywords: Accounting supervision；Listed companies；Accounting fraud ii 目录一、引言............................................................1二、会计监督相关概念介绍............................................1二、 我国上市公司会计监督的目标与发展过程 ...........................2 （一）上市公司会计监督的目标......................................2 （二）上市公司会计监督的发展......................................3四、上市公司会计监督的现状存在的问题................................4 （一）会计监督的现状...................................