Public Company Accounting Oversight Models For The Study

That a listed company accountant fraudulent practices has reduced society the public trust to industry and capital market, has brought about a crisis of confidence, is one big social effects of pollution of society economic growth. Therefore, the pattern carries out the have important theory and real significance studying on a listed company accountant inspection.The main body of the paper is that the accountant oversees perfect research of pattern to a listed company of our country currently in effect. The main body of a book logic mainline is to insist that the government leading factor type accountant oversees a pattern, further taking a marketplace's seriously restraining an effect, pays attention to stimulating the inspection marriage partner to implement cultivating as well as industry audits a marketplace's to entire certified public accountant to the ego who oversees policy in interfering with suggesting that the marketplace is out of order in the government to the accountant at the same time. The thesis is that the accountant oversees basic theory's first recollect and be reproduced; The policy to the Ministry of Finance and Securities Regulatory Commission works out and then, route having carried out examination, relevance person theory, game model, cost and profit model and even model of supply and demand wielding benefit oversee current situation and difficult position to our country listed company accountant having carried out analysis, point out our country listed company accountant inspection at present, the accountant oversees excessively, the system of account mandatory supplies the public that system works out, the accountant oversees in the game stage that listed companies break the law, meanwhile the government inspects. And to participate in characteristics such as insufficiency, grave deficiency of accounting information need; and take this as basis carrying out an optimization on a listed company currently in effect accountant pattern. Insisting on dominant simultaneous of government, the government is needed consciously achieving guides a marketplace to be restrained to accountant information disclosure and quilt overseeing person's, oversee by the fact that incentive mechanism moves the ego person is overseen, the accountant oversees the public participation that standard system works out, the certified public accountant audits and marketplace environment cultivating.