Study On The Coordination Of Internal Accounting Superintendents Under The Frame Of Listed Company Governs

In recent years, there come forth some phenomena that the accounting information is distorted, which discover the essential problems of accounting monitoring and embarrass the development of socialistic market economy. So in order to improve the quality of accounting information of listed corporations and prevent financial fraud, we must construct and perfect internal accounting monitoring mechanism, whose foundation stone is the effective coordination between every accounting superintendents. Therefore the article takes the listed corporations as sample, study mainly the coordination and the functions position between Board of supervisors, Audit committee, Internal audit organization which fulfills internal supervision function under the frame of the company governs. In the end, the article suggests constructing a new network of internal accounting superintends to improve the quality of accounting monitoring.