Research On Accounting Regulation Of Public Companies In China

Foreign expert had started taking research on accounting regulation from 30's of 20 centuries, but recently, unreal accounting information of public companies becomes more and more serious, all of these make theories of accounting regulation seem to be unsuitable.In recent years, unreal accounting information of public companies in China becomes more and more serious. At the same time, the problem of public companies accounting regulation become the focus of the whole world little by little .0ur government has started to study how to build accounting regulation of public companies. Based on these, this paper wants to clear the theories about accounting regulation through the study of the accounting regulation and make some contribution to our country.The paper takes the concept of accounting regulation as to start, then points the problems of accounting regulation of public companies in China, and puts forward the concept of opened accounting regulation. The paper tries to construct one new mode of accounting regulation of Chinese public companies that suits the national condition in China. This text is divided into five parts mainly: Chapter one is the prologue, it introduces the purpose and the meaning of the paper and expatiates the structure of the paper.Chapter two is the basic theory summary of accounting regulation, it mainly introduces some basic concepts of accounting regulation system, and identities what is accounting regulation. Then it makes analysis on public companies accounting regulation by Public Interest Theory of Regulation, Capture Theory of Regulation and Economic Theory of Regulation, and presents the necessity of accounting regulation.Chapter three is the comparison of the mode of accounting regulation between China and aboard. In addition,through comparing the mode of accounting regulation in foreign countries, bringing up the revelation to accounting regulation of Chinese public companies.Chapter four describes the present situation of accounting regulation in China, and describes the subject, object and target of accounting regulation. And then from four aspects, the paper presents the problems in accounting regulation in China.Chapter five mainly introduces how to build an effective mode of accounting regulation of public companies in China. The paper suggests a new mode that the government plays the main role in the mode, the internal accounting regulation is the core, and the outside accounting regulation is the supplement. Finally, make some suggestions of how to strengthen the accounting regulation of public companies in China.