完善我国会计监管模式研究

The research in the improving of accounting model in china

从我国目前的会计信息质量上看,我国对会计信息监管的效果不是很理想,必须有效解决会计信息失真问题,加强对会计信息的监督和管理。研究上市公司会计监管有利于防止公司操纵会计信息生成以及披露,督促注册会计师诚信执业,从而保护投资者利益,维护资本市场健康运行。

From China＇s point of view the quality of accounting information, accounting information on our monitoring resuhs are not ideal, we must effectively address the problem of distortion of accounting information and strengthen the supervision of accounting information and management. Researeh on Public Company Accounting Oversight will help the company to prevent the manipulation of accounting information generated, as well as disclosure of Certified Public Accountants urged to practice good faith in order to protect the interests of the investors anti safeguard the healthy operation of capital markets.