Research On Accountant Surveillance System Innovation Of Chinese Stock Enterprise

Accountant surveillance is the way to ensure the facticity of accountant information in stock enterprises, and the function of accountant surveillance going into effect adequately and effectually depends on the healthiness and consummation of the accountant surveillance system. On the basis of deeply analysis of the surveillance relations in the accountant surveillance system of Chinese stock enterprises, this article absorbs the advanced experiences of the accountant surveillance system's mode of some developed market economy countries, and tries to probe into the innovation of Chinese stock enterprises' accountant surveillance system, according to the correlative Theory of Accountant Surveillance. The whole article includes five chapters.The characteristics of stock enterprises, the meaning of accountant surveillance and the necessary of accountant surveillance in stock enterprises are stated in the paper. The first chapter mostly expounds the characteristics of stock enterprises: transparent property right, clear responsibility, divided government and enterprise, and scientific management. The genuine meaning of accountant surveillance has been ascertained, which should be a multilayer surveillance system. And more, the economic academic gist and the realistic significances of stock enterprises' accountant surveillance have been analyzed in this chapter.The elucidation above all in the second chapter The analysis that Chinese stock-enterprises put into accountant "triune" surveillance system practice in present phase. And on the basis of this conclusion, I analyze the exhibition and the cause of the accountant surveillance's function what has been weakened in Chinese stock enterprises, and the localizations of the actual accountant surveillance system. The analysis indicates that there are some problems in every lay of the actual Chinese stock enterprises' accountant surveillance system. We should establish a new accountant surveillance system with more perfect and effective, and which can be held in one another.The game research process is used to try to analyze the mutual surveillance relations of commission-surrogate ring upon ring in the accountant surveillancesystem of Chinese stock enterprises in the third chapter. I study the mutual game relations between information- provider and information- user, proprietor and accountant, surveillant and proprietor, social agency and proprietor, surveillant and social agency, and the analysis indicates the repeated games and equilibriums between each actor can healthiness and perfect the accountant surveillance system of Chinese stock enterprises.By comparing advantages and disadvantages of accountant surveillance's international model, absorbing America experience in developing model of accountant surveillance system, the fourth chapter puts forward the principia of accountant surveillance system innovating in Chinese stock enterprises. On the basis of ascertaining the main body and surveillance rights of accountant surveillance, according the enterprise's proprietorial conception, this part builds a new model of accountant surveillance system for Chinese stock enterprises. The new system make the civil audit surveillance as a intermedium, base on the inner accountant surveillance, and with re-surveillance of the exterior accountant surveillance.Two avenues are mentioned to innovate the accountant surveillance system of Chinese stock enterprises in the last chapter. The first avenue is optimize the environment inside and outside the surveillance system, include legal system environment, enterprise system environment, accountant professional moral environment and accountant technology environment. Then we should set up concerted and well-ordered surveillance mechanism, healthiness and perfect the inner restriction mechanism, inner control mechanism, governmental surveillance mechanism, civilian audit surveillance mechanism, supervise accountant mechanism and social consensus surveillance mechanism, and accordingly to ensure the accountant surveillance system of Chinese st...