The Research On Accounting Supervision

At present our country accounting information disclosure has a lot of problems that 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 in the very great degree. Therefore, the research about accounting supervision 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 market canonical operation and its supervision's effective implementation. So this article will base itself upon listed companies and market's specific situation in our country socialist market economy reality and carry on the thorough systemic research of accounting supervision problem of our country market to be expected to provide a beneficial enlightenment for the practice of our country accounting supervision.This article is divided into six parts altogether. The first part is a foreword part, which points out the research background; The second part compare accounting supervision in foreign and our country; The third part mainly introduces some basic concepts and the theoretic basis about accounting supervision.Then it bring up the revelation to us China; The fourth part describes the current status of accounting supervision of our country. Then the article presents the question in accounting supervision in China; The fifth part discusses the measures to perfect our country accounting supervision; The sixth part is a summary, including the conclusion of the dissertation and the limitation of this paper.