The Research On Stock Market Accounting Supervision And Management Of Our Country

At present our country stock market accounting information disclosure has a lot of problems that seriously has disturbed the normal order of our country stock market and has brought a very big harm for our country and society. But governing the false accounting information and satisfying the management decision-making and the investor, correct information must depends upon accounting supervision and management in the very great degree, which adapts to the development of the stock market. Therefore, the research about stock market accounting supervision and management has become the hot research spot that current theorists and practitioners pay much attention to together. This study about the above problems has the very big theoretic value and practical significance to the domestic stock market canonical operation and its supervision and management's effective implementation. So this article will base itself upon listed companies and stock market's specific situation in our country socialist market economy reality and carry on the thorough systemic research of accounting supervision and management problem of our country stock market to be expected to provide a beneficial enlightenment for the practice of our country stock market accounting supervision and management and to dodge our country stock market accounting information's distortion by improving the quality of the stock market accounting information disclosed. This article takes the standard research primarily and is divided into six parts altogether. The first part is a foreword part, which points out the research background, the domestic and international research status, significance of the thesis, the trains of thought of the research and research approaches, contents and innovation of the dissertation; The second part is the theoretic basis about stock market accounting supervision and management. It analyses the related economic theories, which mainly involve the effective market supposition theory, entrusting and surrogate theory, supervising and managing the captives theory, expectation theory and transaction expenses theory and so on, expected to support for the research of accounting supervision and management to stock market; The third part is the analysis and enlightenment of the current situation of the foreign accounting supervision and management to stock market, including analyses of stock market accounting supervision and management of American, U.K. and French; The fourth part is the analysis of the current status of accounting supervision and management of our country, including influential factors analysis of the domestic accounting supervision and management, the current implementation effect analysis and the main existing problems in our country stock market accounting supervision and management; The fifth part discusses the measures to perfect our country stock market accounting supervision and management. This part is the keystone of the dissertation. It uses the successful experience of the foreign supervision combined with the actual complexion of our country to perfect the stock market accounting supervision and management, including perfecting and strengthening main bodies of our country stock market accounting supervision and management, perfecting the legal laws and regulations of our country stock market, realizing the dynamic stock market accounting supervision and management, strengthening stock market accounting supervisors'occupational ethics quality construction. The sixth part is a summary, including the conclusion of the dissertation and the future study needed.