浅谈我国上市公司会计监管问题——以银广夏为例

On accounting of listed companies in Cina——Take Yin guangxia as an example

近年来,上市公司会计信息舞弊案件频繁出现。造成上市公司会计舞弊的因素很多,本文从会计监管相关理论入手,分析会计监管体系与会计舞弊的关系,认为会计内部监管失衡源于公司治理结构失效是会计舞弊的内部动力,外部监管失效是会计舞弊的前提和助推器。通过对银广夏会计舞弊案件的分析揭示会计监管出现的问题,提出了进一步完善会计监管体制的建议和措施。

In recent years,accounting information fraud cases of listed companies frequently appear.There are many factors that lead to accounting fraud in listed companies.This paper starts with relevant theories of accounting supervision,analyzes the relationship between accounting supervision system and accounting fraud,and holds that the imbalance of internal accounting supervision stems from the corporate governance structure as the internal motivation of accounting fraud,and the failure of external supervision is the premise and booster of accounting fraud.Through the analysis of the cases of accounting fraud in Yingguangxia,this paper reveals the problems of accounting supervision and puts forward some suggestions and measures to further improve the accounting supervision system.