The Research On Internal Accounting Supervision Of Joint-stock Corporation In China

In resent years, the accounting fraud cases frequently happened in the China's capital market has attracted common attention of the government and the social persons from all walks of life's. Facing the serious distortion of accounting information, accounting disorder as well as more and more sophisticated and subtle ways of false accounting, the voice of requirement to strengthen the accounting supervision becomes increasingly high. The author believed that, only the establishment of a scientific and perfect internal accounting supervision system could prevent these problems from the source. Therefore, in this paper, we take the issue of internal accounting supervision of Joint-stock Corporation in china as the research target, trying to construct a set of internal accounting control system which can accommodate with China's situation and playing important role in solving the problem of accounting information distortion.This paper take the accounting supervision as a guide which is based on the economic theory, through learning the successful experience of foreign internal accounting control mechanism, analyses the truth that different management structure adopt to different internal accounting supervision mechanism, and finally draw the inspiration. On this basis, we discuss and explore the issues which related to the internal accounting supervision, and construct to create a vertical leadership pattern " superintendent board" plus"auditing board"plus "OIA sector", and believe that the independence and internal checks and balances are the crux of monitoring effects.