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Research On The Supervision Of False Statements Of Certified Public Accountants In Information Disclosure Of Securities Market

Posted on:2019-07-13Degree:MasterType:Thesis
Country:ChinaCandidate:J YangFull Text:PDF
GTID:2356330545495578Subject:Economic Law
Abstract/Summary:PDF Full Text Request
With the development of the securities industry,the regulatory system of the securities practitioners in the developed countries such as Europe and the United States and other developing countries in China has been perfecting day by day.Due to the particularity of the securities industry itself,practitioners-the accounting profession and the law Sector-all have a lot of attention to the securities industry.However,accounting and legal scholars have not formed a unified consensus on the problem of false statement of certified public accountants in securities information disclosure.In view of this,this article will start from the legal point of view,focusing on the analysis of the certified public accountant false statements of the accounting regulatory system,in order to improve the CPA in the securities market information disclosure supervision of the false system.Based on the above,this paper through the statistical analysis of the 2001 to 2016 China Securities Regulatory Commission issued a decision on administrative punishment found that since 2001,CPA false statements by administrative penalty has been more and more,but still frequently Occurred,exposing the securities market,the CPA false statements of supervision there are many problems.In order to perfect the supervisory system of CPA false statement in the information disclosure of securities market in our country,it should be based on the special supervisory system of our country,learn from the useful foreign supervisory measures and experiences,and find out the legal system suitable for supervising the CPA false statements in the information disclosure of our securities market.This article is divided into four parts specifically discussed.The first part is the overview of CPA false representation in information disclosure,explaining the legal concept of information disclosure and false statement,the type of conduct and the current CPA supervision mode in the world.The second part is the current situation and reason investigation of false statement in the information disclosure of certified public accountants.It mainly analyzes the statistical data of the decision of administrative penalty in the CSRC from 2001 to 2016,and concludes the flooding status of CPA false statement in the securities market.The reasons for the high degree of CPA engagement.The third part begins with the status quo of CPA supervision mode in China,and analyzes the characteristics and defects of the current supervision mode,so as to solve in the fourth part.On the basis of the above three parts,the fourth part puts forward suggestions on how to perfect the supervisory system of CPA false statements in the information disclosure of securities market in our country according to the collisions and defects.
Keywords/Search Tags:CPA false statement, information disclosure, supervisory system, administrative supervision
PDF Full Text Request
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