Research On The Problems And Countermeasures Of Accounting Supervision Of Listed Companies In China

In recent decades,there have been frequent financial fraud incidents in China's securities market,which not only shows the importance and urgency of strengthening accounting supervision,but also puts forward higher requirements on how to strengthen and perfect the accounting supervision in the system and technology.Therefore,it is very important to study the accounting supervision of listed companies in China and put forward the coping strategies.Based on the theory of accounting supervision,this paper analyzes the cases of Siendalman and Wanfosenko cases through case analysis,and then analyzes the cases through the data of the country Taian database and the information network of the great Tide information net,and then draws the relevant datum.It is found that the problems of accounting supervision of listed companies in China are mainly three aspects:internal accounting supervision,government supervision and social supervision(CPA supervision).Among the internal accounting supervision,the supervisory board and the board of Directors are not right,and the power of the supervisory committee is limited.The government supervision mainly is the finance,the tax,the audit and so on the existence fragmented,the duplicate supervision,the scale and so on the question,causes to the enterprise's accounting supervision is ineffective.The main problems of social supervision are the low quality of CPA industry supervision and the imperfect system.And then from the ownership structure,board of Directors of the role of supervision,internal control system and market economy environment four aspects of the analysis.Through Sohu Financial Network,Sina Financial Network and the country Taian data data download collation of the listed company's ownership structure analysis.The analysis shows that the influence of the ownership structure on the accounting supervision includes the unreasonable ownership structure and the formalization of the shareholders 'meeting.The influence of the board of directors and the Board of Supervisors on the accounting supervision includes the excessive board rights and insufficient supervision of the Board of Supervisors.Internal control system and immature market economy have important influence on accounting supervision.Through the analysis of the International Accounting supervision system with reference value,based on the accounting supervision system of American stakeholders,the German stakeholder accounting supervision system and the Japanese stakeholder supervision system,this paper analyzes the relationship between the subject of supervision and the subject of decision making in our country,and puts forward that each supervision subject must be clearly divided into The coping strategies of non repetitive supervision.Finally,through game theory analysis of Accounting supervision,the paper puts forward policy suggestions for perfecting the accounting supervision of listed companies in China,including establishing and perfecting the internal accounting supervision and restraint mechanism,reforming the current accounting personnel Management system,making appropriate changes to the status and status of accountants,improving the independence of accountants,Perfecting the supervision of accounting according to law;the audit of the team member CPA can set up the Accounting Supervision Committee to supervise the CPA's work and the internal control of the firm.