The Analysis Of Internal Enforcement Mechanism Of Accounting Standards

In the 21st, there are many accounting scandals have broken in many big companies of different counties. The corporate governance In USA is better than others, but after the bankruptcy of Enron in 2001, the Global Crossing, Adelphia, welt communicate and sale company were found finance embezzlement. These have beaten the trust of investor seriously. in Germany, the crisis which was led by the bad management in several big companies caused many investor lose heart in stock market. In Japanese, many finance institutions and big enterprises have closed down, such as Hokkaido bank, Sanyo paper, eight hundred companion, east meal company and then snow marking company and so on, this has influenced the Japanese economy disadvantage. In our country, from Shenzhen yanked at the beginning of 1990 to hongguang shiye, dongfang guolu at the end of 1990 and then yinguansha this caused people's unprecedented trust crisis to accounting information. The accounting distortion such as earning management, the problem of the accounting information discloses and so on is the core problem of security market. It has caused people's general concern about the accounting information of the listed company in our country.A lot of accounting scholars have aimed the spearhead at the formulation of accounting standards including USA.An indubitable one is that the accounting standards of the high quality are helpful for solving the problems. But with the deepening studying, people realize gradually if various countries lack the execution mechanism within effective accounting standards, the accounting standards isn't carried out conscientiously. In recent years American-European countries where accounting standards is relatively perfect produce the financial scandal in succession, people realize especially that the high-quality financial report system not merely needs a good accounting standards,also need the execution mechanism within a good accounting standards, otherwise a accounting standards that makes more completely, if can not get and carry out effectively, then become a scrap of paper, the internationalization of accounting standards performs practically no function especially. This text thinks that the execution mechanism is as important as accounting standards oneself within accounting standards. For how about realize the accounting internationalization research of execution mechanism about accounting standards, settlement preventing the accountant from making the fake, structuring system these accounting theories and practice difficult problems of financial report high-quality has important meanings.This text comes to examine the execution mechanism within accounting standards closely from the systematic angle, and define it as the system taking managing the mechanism inside the company as foundation, this system exists in certain system is...