Research On Chinese Capital Market Supervision

China’s capital market has developed more than twenty years, as the barometer of the economy, which has a profound influence on the development of the country. Inevitably, its development will encounter some problems. Therefore, the capital market regulators as a direct regulator, plays an important role in the development of the capital market. However, capital market regulators will inevitably have some defects in the process of work. In this regard, we should strengthen the supervision of capital market government audit supervision, to prevent the emergence of operating behavior and improve the quality of capital market supervision and service. To ensure the fairness and efficiency of the market supervision, it is important to research on the capital market of the government auditing supervision.This paper is organized as follows:The first chapter is the introduction, mainly introducing the research background and significance, reviewing the research results at home and abroad, and defining the scope of the study and the research framework. The second chapter is the basic theory of the government auditing supervision. This paper describes the definition of audit supervision and the government audit supervision, and then states the four mode of government auditing supervision.At last, analyzing the importance of government auditing supervision. The third chapter points out the present situation of our government audit supervision and existing problems. Collected by typical case of violations in the capital market, and combined with related literature, then summarizes the present situation and supervision of our government audit supervision problems in. The fourth chapter is mainly based on normative research, using the theory of experts and scholars, combined with the specific situation of China’s capital market, put forward the related factors affect the normal operation of the capital market. The fifth chapter is the part of empirical analysis, including level analysis the principal component analysis, using SPSS software to calculate the factor scores, and the influencing factors are sorted by the degree of influence, the government should focus on which aspects of the audit supervision. In the sixth chapter, based on the influence factors, putting forward countermeasures and suggestions to improve our government audit supervision.This article enriches the lack of capital market of government audit supervision at current, breaking the previous capital market regulation that only uses the standard research limitations of the way.