Study Of Accounting Regulatory Issues

The enterprise is the economic cell of modern society. The ideal organization of a enterprise is the form of corporation (especially the joint-stock company). The enterprise is not a substantial unit or individual but a combination based on a series of contracts. In order to protect contractors' diversified interests and reduce the related conflicts, it is necessary to supervise and manage the activities of enterprise. The manager of an enterprise manipulates the preparing of financial report and glosses over accounting data in order to achieve his personal interest. This is an ubiquitous phenomenon in our economic life and leads to great losses to enterprise's contractors, For example, we have the well-known "Hongguang event" and "Dongguo event" in Sichuan province, the "Qiongminyuan event" in Hainan province. All of these spur me to study the problem of "accounting supervision and management" and to try to analyze the status quo of the "accounting supervision and management" in China and international "accounting supervisory and managerial mechanism"and to study how to reconstruct "the accounting supervisory and managerial mechanism" and to deal with the problems about disclosure and supervision of accounting information in our listed companies.This thesis is divided into three chapters, concerning general research on accounting supervision and management, research on accounting supervision and management mechanism and the disclosure and supervision of accounting information respectively.First chapter, the general research on accounting supervision and management. In this chapter, problems studied include: firstly, the definition of accounting supervision and management has been identified through comparison between different opinions, This shows that accounting supervision and management is not equal to accounting supervision but it also include supervision which is done in advance and afterwards. It is an dynamic activity that goes on all the time. The goal of accounting supervision and management is the second subject studied. Diversified goals are compared in this chapter, on the basis of the relations between goal of accounting and goal of accounting supervision and management. Furthermore, a new viewpoint is put forward. Lastly, the characteristic of accounting supervision and management has been studied. The entity and object have been identified scientifically, on the basis of the definition of accounting supervision and management . All the contents in this chapter prepare a good theoretical tool for next research.The second chapter, a research on mechanism of accounting supervision and management. In this chapter, the author make a common description primarily about accounting supervisory-managerial mechanism and a deep analysis of the definition of accounting supervisory-managerial mechanism from intention to extension. Accounting supervisory-managerial mechanism is a organization for accounting supervision and management. Using the theory of encouragement and restriction,and that of balance between right and obligation, accounting supervisory-managerial mechanism can be considered as a managerial activity which implements accounting supervisory function under the influence from accounting supervision and management, accounting criterion(accounting law, statute, convention and system) and accounting supervisory personnel. The fuzziness of accounting supervisory-managerial entity results in repeated and vacuum supervision and management to accounting supervisory-managerial object. Distempered accounting criterion system results in conflicts between different accounting supervisory-managerial levels and forms. Some definitions are obscure and lag behind the need of accounting practice. On account of the lack of internal control and bad interior control, proprietors' interests are damaged severely by operators. Bad accounting malpractice and accounting information distortion do a great harm to interest-related person. All these phenomena arise from market mechanism, governmental functio...