会计监管是上市公司的利益相关者以及维护公共利益的政府、社会及中介机构等对公司的会计活动进行全方位的监督与管理,保证其在既定的规则下合理地开展工作。目前我国会计监管存在诸多问题,新会计、审计准则的实施也导致监管内容、环境等发生了巨大变化,这给我国的会计监管带来很大的挑战。一、我国上市公司会计监管存在的问题 Accounting regulation is the stakeholder of listed companies and the government, social and intermediary organizations that safeguard the public interests, which supervise and manage the accounting activities of the company in all aspects and ensure that they work under the established rules and regulations. At present, there are many problems in accounting supervision in our country. The implementation of new accounting and auditing standards has led to great changes in regulatory content and environment, which brings great challenges to our country’s accounting regulation. First, the problems of accounting supervision of listed companies in our country