【作者】 姜明；

【导师】 韩传模；

【作者基本信息】 天津财经大学 ， 会计学， 2009， 博士

【摘要】 本文融合运用经济学、政治学、法学和公共行政管理学等多学科理论,对我国股票全流通环境的上市公司会计监管问题进行了深入探讨,并通过理论分析导出我国上市公司会计监管的定义:有监管权利的会计监管主体在一定监管目标的指导下,采取一定的会计监管方法、程序和政策对会计监管客体——上市公司的经济行为进行规范与控制的总称。对于有效资本市场而言,股票价格是能够成为反映上市公司价值的市场信号。由于利益集团之间的经济矛盾贯穿于会计信息加工、鉴证、披露和使用过程的始终,因而会计信息在提供者与不同使用者之间分布不对称,这也是产生上市公司会计舞弊行为的诱因。国内、外资本市场不断发生的会计舞弊和审计失责事件,使政府、投资者和社会公众充分意识到,会计舞弊与会计信息失真问题足以动摇股票市场的公平与效率,足以干扰社会经济的有效运行,因而加强股票市场的上市公司会计监管已经成为社会共识。由于股票市场的利益机制、运行规则和环境等方面所发生的深刻变化,对股票市场参与者的价值取向和行为模式产生了重要影响,上市公司利益相关者的效用函数发生了较大变化,导致上市公司会计舞弊的动机变得更加强烈和多元化。为适应股票全流通环境对上市公司会计监管所带来的挑战,本文在构筑高效上市公司会计监管体系的同时,也提出了与之相适应的会计监管策略,旨在起到遏制会计舞弊和审计失责现象、提高市场依据会计信息进行资源配置效率的作用。这是本论文的出发点和归宿。会计监管的实质是使会计监管作用得以发挥的一种制度安排,其建立与变迁是多方利益主体共同参与博弈的过程,即,会计监管主体依据相应的监管政策(法律法规、会计制度、相关准则和规则等)来规范监管客体,进而实现上市公司会计监管目标。基于股票全流通环境,本文所构建的上市公司会计监管目标是遵循国家法律法规,以“公开、公正、公平”为原则,采取必要的监管手段,合理保证上市公司会计信息的可靠性、相关性和及时性,合理保证会计机构及会计从业人员遵守职业规范,维护投资者利益。本文以上市公司会计监管目标为导向,以股票全流通环境为背景,以上市公司及其相关主体的行为变化为主线,借鉴国外发达资本市场的会计监管模式及经验,结合我国股票市场发展的现状,在深刻分析我国上市公司会计监管有效性的基础上,优化配置上市公司会计监管权责,运用时间窗口选择的方法,重点监管上市公司在特殊时点所发生的行为,并且从激励机制、决策机制、控制机制和评价机制四个层面,完善我国上市公司会计监管机制;同时在优化上市公司会计法律监管模式、责任监管模式和回应监管模式的基础上,构筑以政府监管为保障、内部监管为基础、社会监管为辅助及舆论监督为补充的“四位一体”的我国上市公司会计监管体系。本文的写作主旨是为股票全流通环境的我国上市公司会计监管实践提出有益的对策与建议。更多还原

【Abstract】 This dissertation, which includes cross-disciplinary theory such as economics, politics, law and public administration management, discusses accounting regulation of listed companies in our country deeply under the entire circulation environment of stocks. This dissertation which uses theory analysis gives definition of accounting regulation of listed companies in our country. The main bodies of accounting regulation owning the right of regulation regulate the economic action of accounting regulation objects--the listed companies by using many accounting regulation methods, process and policy under many regulation goals. The stock price can be market signal which reflects enterprise value of listed companies in the efficiency capital market. Because economic conflict between interest groups impenetrates the whole process of accounting information including machining, verifying, disclosing and using, accounting information distributes asymmetrily between providers and users, which is also the key trigger of accounting fraud. Especially because of a series of accounting fraud and auditing non-responsibility, government, investors and public have fully realized that accounting fraud and accounting information distortion can shake the justice and efficiency in securities market and disturb the effective operation of the social economy. To strengthen accounting regulation of listed companies has been social consensus. The profound change in interest mechanism of securities market, operating rules and market environment and so on bring important influence to listed companies’value orientation and behavior pattern under the entire circulation environment of stocks, the utility function of shareholders of listed companies also changed greatly, the motivation listed companies uses for accounting fraud becomes stronger and more diversified. To meet the challenge of the changing accounting regulation of listed companies aroused by the entire circulation environment of stocks, we must build efficient accounting regulation system, at the same time we should bring forward accounting regulation strategy that can get along with accounting regulation system. By doing these we can resist accounting fraud and auditing non-responsibility, and we can enhance the market’s efficiency in collocating resource based on accounting information. These are the starting point and end-result of the dissertation.The essential of accounting regulation system is a kind of institutional arrangements that make accounting regulation to play, and its establishment and change is a process of gaming took part by main multi-stakeholders. To achieve the accounting regulation goals of listed companies, the main bodies of accounting regulation use the relevant regulation policy (law, accounting system, relevant rules and so on). Based on the entire circulation environment of stocks, the accounting regulation goal of listed companies in our country should follow laws and regulations in our country, make“publicity, equity, fair”as principle, take necessary measures to ensure reasonably the credibility, correlation and betimes of listed companies’accounting information, to ensure accounting framework and accountants to observe work demand, to maintain investors’interest. This dissertation is guided by accounting regulation goal of listed companies, which makes the entire circulation environment of stocks as condition background, takes listed companies and interrelated main bodies’action change as its main clue, takes national mature capital market’s accounting regulation pattern and experience for reference. This dissertation combines developmental actuality of securities market in our country. This dissertation uses time window selection method to supervise the action of listed companies at some special time based on profoundly analyzing the validity and problems existing in accounting regulation of listed companies in our country. It optimizes accounting regulation mechanism and models on incentive mechanism, decision-making mechanism, control mechanism, evaluation mechanism at the same time. This dissertation builds“four-in-one”accounting regulation system of listed companies in our country which makes government regulation as guarantee, interior regulation as foundation, social regulation as assistance and the public opinion regulation as complementarities based on optimizing accounting law regulation pattern, responsibility regulation pattern, response regulation pattern of listed companies in our country. The major idea of this dissertation is to provide useful countermeasures and advice for accounting regulation of listed companies in our country under the entire circulation environment of stocks.更多还原