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目前,我国股票市场进入活跃阶段。由于股票市场在市场经济中的重要作用,有效控制上市公司会计信息失真现象,实现股票市场的可持续发展,保障其效率和公平,会计监管成为一种制度的选择。本文从会计监管的演进过程出发,系统地分析了会计监管机制的构成及其现状,并结合最新发展趋势对我国上市公司会计监管制度提出改进和完善的对策。
At present, China’s stock market has entered an active phase. Because of the important function of the stock market in the market economy, effectively controlling the distorted accounting information of the listed companies, realizing the sustainable development of the stock market and ensuring its efficiency and fairness, accounting supervision has become an institutional choice. Based on the evolution of accounting supervision, this paper systematically analyzes the composition and current status of accounting supervision mechanism and puts forward countermeasures to improve and perfect the accounting supervision system of listed companies in our country with the latest development trend.