Research On Accounting Supervision Under The Frame Of Listed Corporate Governance

With the development of the market economy and the deepening of economic system restructuring,the theory and forms of accounting supervision must be with the survival and development of environmental accounting change in order to adapt to the new situation of economic management requirements. The newly revised Accounting Law" has built a "trinity" of a new accounting supervision system. The new system defined the subject,responsibility, supervision methods of internal supervision, social supervision, the of supervision government and made the subject of accounting supervision more richer, the responsibilities of accounting supervision more clearly. The establishment of the new system made listed company accounting supervision had considerable progress; however, there are some problems needed to be solute: how to make the accounting supervision adapt to the demand of corporate governance? How to solve the problem of internal accounting supervision and social supervision tended to be weak? How to solve the repeated problem of the functions of government supervision? These problems seriously affect the normal running of the corporate governance, and lead to a serious distortion of accounting information. As a result, this kind of research has great practical significance and long-term significance.This thesis is based on corporate governance to study the listed companies accounting supervision problems, and through putting forward a number of proposals, analyses and solutions to the problems systematically, the purpose of this thesis is to keep up to improve the accounting supervision of public companies, to protect the interests of investors to achieve the objectives of supervision. Firstly this article expounded the background and significance of research, and looked back the research of domestic and international corporate governance and accounting supervision. Draw on the experience of domestic and foreign research results to bring up the research methods, content and ideas of my thesis. Then, from the view of relationship of corporate governance and accounting supervision, it analyzed the current situation and problems of listed company accounting supervision and the reasons for these problems and brought up measures to strengthen the listed company accounting supervision.Through research, this article obtained the following conclusions and inspiration: 1. The research on listed company accounting supervision is of great significance: From the view of macro, it is the need to promote the healthy development of China's economy and socialist market economy. From the view of micro, it is the need of improving the economic efficiency of enterprises and improving the quality of accounting information and guaranteeing the interests of different stakeholders.2. The concept of corporate governance is an important factor to the accounting supervision. Maturity corporate governance can make the process of accounting supervision more transparent and more objectively and at a lower cost to operate. Those produce a substantial impact on accounting supervision. The concept of corporate governance becomes an important factor to the accounting supervision.3. From the perspective of corporate governance analysis the reasons of the listed company's problems, it arrived at the following impact factor of the listed company accounting supervision: structure of equity; the board of directors and board of supervisors; internal audit; the legal environment; control market; manager market; social intermediary and so on.4. From the perspective of corporate governance, this paper brought up the measures of how to strengthen the listed company accounting supervision, including the following five aspects: to dispose the equity structure rational and optimize the equity structure in order to strengthen the general meeting of shareholders supervision; strengthen the functions of the Board of Directors and the Board of Supervisors; strengthen the internal audit position and strengthen the internal audit function; improve the Legal environment of accounting supervision, eliminate the impact to the accounting supervision; take effective measures to improve the external environment of accounting supervision.