民营上市公司会计监管弱化的原因与对策

The reasons and countermeasures of accounting regulation weakening in private listed firms

民营上市公司会计信息披露违规比例明显高于上市公司总体的违规比例,究其原因,除其自身的局限性外,还有会计监管弱化的因素。本文针对民营上市公司会计信息披露违规的现状,从证监会及证券交易所、会计师事务所、财政及审计部门三个方面剖析了监管弱化的原因,并提出通过加大处罚力度、增强注册会计师审计的独立性、提高政府部门再监管效率来遏制民营上市公司信息披露违规行为的建议。

The rate of the violations of accounting information disclosure occurred in private listed firms is significantly higher than the rate of the total listed firms. Besides the limits of private listed firms themselves, it is also caused by the weakening of accounting regnlations. Focusing on the violations of accounting information disclosure in private listed firms, this article analyzes the reasons of accounting regulations weakening from the perspectives of SRC, Stock Exchange, Accountant Affairs Offices, Fiscal and Auditing Departments. It proposes that departments in charge should enhance the punishment, keep the independence of CPA, and increase the efficiency of government departments＇ re-regnlation to contain the violations of information disclosure in private listed companies.