China's Listed Companies Accounting Information Control Operation System

How to reinforce and heighten the efficiency of accounting supervision, perfect the disclosure system of accounting information and prohibit the accounting fraud have been one the main tasks of the current accounting professionals. Accounting supervision is the necessary means to guarantee the orderly operation of accounting work and the assurance to ceaselessly improve the accounting information quality as well. On the basis of this, I pick the accounting information supervision of listed companies as my object to research on.The thesis is divided into four chapters, that's to say: the theoretical basis of accounting information supervision of listed companies, the international comparison of operating system of accounting information supervision in listed companies, the existing situation and problems of operating system of accounting information supervision in listed companies and the design of the operating system of accounting information system in listed companies.The first chapter is mainly about the theoretical basis of accounting information supervision in listed companies. In this part, firstly, I present the starting point of supervision, that's to say, the disorder of security market information, pointing out that we must turn to the government to solve this problem. Secondly, I illustrate the theory of effective market on the basis of discussion of the necessity of supervision, pointing out that it shows the way for the supervision of security information and gives the criteria for the government to assess the security information supervision. Thirdly, I analyze the model and system of information disclosure system, pointing out that it's the main method to supervise. Finally, the content of supervision operating system is presented and I think it should consists of three part: the positioning of the supervision objective, the design of supervisionrules and the distribution of the rights and responsibilities of the supervisor.The second chapter is the international comparison of the operating system of accounting supervision system in listed companies. In this chapter, I introduce the characters of the supervision system in different countries, taking America, British and Japan for example, pointing out the trend of the supervision of accounting information: supervision model with the objective to protect the interests of investors, conducted by government, composed of professionals, participated by all classes of society.The third part is mainly about the situation and problems of the operating system of accounting information supervision in listed companies. Firstly, I point out the supervision objective's inclination to government interests is harmful to the long term development of the security market and the objective has been off the direction to protect the interests of investors. Secondly, on the basis of stating the development of the making of accounting rules, I point out the system which separated the rights to make rules to MOF and CRSC is inefficient and do nothing good to the unity of the right of accounting supervision. Finally, I analyze the rights and responsibilities shouldered by security exchange, listed companies, CPAs and investors.The forth part is to discuss the design of the operating system of accounting information supervision in listed companies. Firstly, as to the problems existing in the supervision system. I emphasize that the supervision objective must be designed to protect the interests of investors, in particular, the small investors which is also the common objective of countries all over the world. Secondly, I propose the scheme to coordinate the making of accounting principles, we can either assign the right to CRSC, or make a coordination system between CRSC。 Finally, I put forward the methods to improve the existing problems.This thesis is characterized by the following points:Firstly, I present the content of operating system of accounting informationsupervision in listed companies, and analyzed the existing problems in supervision practice with the propos...