China Accounting Regulatory Model Construction And Analysis

In recent years, social public and government supervision department have attached more and more importance to the issues such as accounting irregularities and financial fraud with the rapid development of Chinese securities market and listed corporations. A series of questions that come from accounting supervision in China, have made accounting business to face the unprecedented sincere crisis at present and influenced investors to the confidence of the capital market seriously too. So in order to improve the quality of accounting information of listed corporations and prevent financial fraud, we must construct a new mode of accounting supervision in China again.This text is not only to discuss how to construct a mode of accounting supervision which suits the national condition in China and but also to analysis its implementation.This text is divided into five parts mainly:Part one is the basic theory summary of accounting supervision.Part two is the comparison of the mode of accounting supervision between China and aboard.Part three mainly discusses the establishment of a mode of three-dimensional accounting supervision which would join inside accounting supervision, governmental-supervision and society supervision.Part four is to analysis the action of an audit committee as inside supervision.Part five is to analysis the action of governmental supervision and society supervision.