浅析我国上市公司内部会计监管存在的问题

Research on Problems of listed Companies in Internal Accounting Supervision

针对上市公司内部会计监管问题,主要从监事会、审计委员会和内部审计部门三个方面揭示了上市公司内部会计监管存在的问题,并从公司治理结构和会计监管体系两个方面分析了问题形成的原因,并提出了构建上市公司内部会计监管机制的基本思路和对策。

The article is directed against the accounting supervision question in the listed company, carry on research from several following respects： It has mainly announced the existing problem of accounting supervision inside the listed company of our country from three respects of board of supervisors, Commission on Audit and internal auditing department , and which has analyzed the reason that the question form from two respects of company administration structure and accounting supervisory system; the article which around the existing problem of listed company and reason formed, combine the actual conditions of the socialist market economy of our country, have put forward basic thinking and concrete countermeasure that the accounting supervises mechanism in the listed company of constructing.