【作者】 焦林林；

【导师】 李端生；

【作者基本信息】 山西财经大学 ， 会计学， 2006， 硕士

【摘要】 近年来,我国资本市场上会计舞弊案件频发的问题已经引起政府和社会各界人士的共同关注。面对会计信息严重失真、会计工作秩序混乱以及越来越高明和隐蔽的会计造假手段,要求强化会计监管的呼声也越来越高。笔者认为,只有建立科学完善的内部会计监管体系,才能从源头上预防和治理这些问题。因此,本文以我国股份公司内部会计监管问题作为研究对象,试图构建一套适合我国国情的内部会计监管模式,以期能为治理股份公司会计信息失真问题发挥作用。本文以会计监管的经济学理论为指导,通过借鉴国外股份公司内部会计监管模式的成功经验,分析不同的治理结构决定采用不同的内部会计监管模式,得出对我国的启示。在此基础上,就我国股份公司内部会计监管的相关问题进行了研究和探讨,构建了“监事会→审计委员会→内审部门”垂直领导的内部会计监管模式,并认为实现监管部门的独立性和内部制衡性是提高监管效果的关键。更多还原

【Abstract】 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.更多还原