Research On A Mode Of Accounting Regulation Of The Listed Companies In China

In the recent years, the frequent accounting malpractices and events of audit breach in the capital market both home and abroad, have resulted in enormous loss to the investors, the market confidence has plummeted to the freezing point; distortion of accounting information of Chinese listed companies has been branded as the"cancer"of the market economy. Therefore, to strengthen accounting regulation has become a key policy emphasis of the market managers of various countries, and the study on accounting supervision has also attracting unprecedented attention in China. Based on these, this paper wants to clear the theories about accounting regulation through the study of the accounting supervision and make some contribution to our country.The paper mainly probes the construction and operation of a mode of accounting supervision at four aspects. Firstly, the chapter mainly introduces some basic concepts of accounting supervision. It namely what is accounting supervision and the subject, object and target of accounting regulation. From the prospective of economics, it makes theoretical analysis on public companies accounting supervision and presents the necessity of accounting supervision; Secondly, the chapter describes the comparison of a mode of accounting supervision between China and abroad and the present situation of accounting supervision in China. In addition, through analyzing the question of accounting supervision of our public companies, establish the base of the mode of accounting supervision; Thirdly, from the basic principles and factors of establishment of a mode of accounting supervision, the chapter discusses the establishment of a mode of three-dimensional accounting supervision which would join governmental-regulation and society supervision; Finally, the chapter mainly analysis the action of a mode of accounting regulation Of listed companies in china. It includes the operation of governmental-regulation, inside accounting supervision of listed company and the operation of society regulation.