上市公司的会计监管体系研究

Research on the account regulatory system of the listed company

上市公司的会计信息披露关系到众多股民的利益,须要给予足够重视。但是,如今的会计监管体系措施不健全,会计信息造假事件层出不穷。我国政府对经济的管制正从控权向放权转变,但是很不彻底,许多领域仍旧由政府掌握监管的大权。政府的监管有一定优势,但是缺陷也有很多,例如专业化不足、行政程序烦琐、寻租机会多等,一直制约着我国的经济改革,需要进行革新。

Listed company＇s accounting information disclosed to many investors in the interests of the need to give sufficient attention.However,the regulatory system not sound,accounting information in bad events.our government to the economic regulation was charged with the right to change,but it is not giving up and still many areas by the government has the prerogative of the regulation.The government＇s supervision is sure,but there are many defects,such as the shortage of technical and administrative procedures complicated,for rent opportunities and constraints on China economic reform,the need for reform.