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Research On Related Problems Of Corporation's Internal Accounting Supervision

Posted on:2006-05-23Degree:MasterType:Thesis
Country:ChinaCandidate:J Z HuFull Text:PDF
GTID:2166360152991529Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the economic slowdown in the worldwide in the new century, the crisis of credit standing and system is becoming more and more obvious. There come forth some phenomena that the accounting information is distorted and the order of the accounting work is disturbed which discover the essential problems of accounting supervision and embarrass the development of socialistic market economy. In fact, the failure of the enterprises, the distortion of the accounting information and the irregularity dealing are mainly due to the lack of the accounting supervision. The establishment of the system of accounting supervision can prevent from depravity radically and contribute to the construction of modern enterprise' system. So research on accounting supervision in corporation has become the focus of consensus and this paper analyzes these problems so as to prevent from "the market failure of accounting information" and improve the efficiency of accounting information market.This paper studies the following questions from the internal supervision viewpoint: first, analyzing the necessity of accounting supervision by economics; second, researching the accounting pattern of other countries; third, summarizing the actuality of accounting supervision in our country, analyzing the problems and bringing up the measures; fourth, evaluating the supervision effect by models constructed by faintness mathematics.At the end of this paper there comes several suggestions that the pattern of superintendent board plus the auditing board should be adopted according to the situation in our country; the system of independent superintendents should be adopted and the function of superintendent board should be adjusted to make it carry out the supervision function not belong to the auditing board; with the establishing and standardization of the equality structure, the management structure and the system of the independent director, superintendent board should be canceled to avoid the phenomena that the function of supervision repeats and its cost is too high due to thecoexistence of the auditing board and superintendent board and improve the supervision efficiency to the maximum extent.
Keywords/Search Tags:Internal accounting supervision, Corporate governance structure, Supervision model
PDF Full Text Request
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