Research On Accounting Supervision Problems Of Boyuan Investment Co.ltd..

Under the development of the economic globalization and the regional economic integration,each country focused on the exploration and reformation of its accounting regulation.Even though our accounting regulation has a fast speed of development,we still have a lot of problems,such as accounting fraud,standards not matching,and so on,which make the regulation development encounter serious restriction and are harmful to the listed and middle sized companies long-term development.Hence,it becomes an important issue that investigates the planning and development of the listed companies' accounting regulation.With the increasing status that China possesses in the world,the development of accounting regulation influences whether our countries' economic development can adapt to the world's economic system and also can accelerate the listed companies' development,especially in the field of domestic demands and foreign trade.Then we should seek appropriate strategies that can fit our listed companies' accounting regulation.This article take the literature research,comparative analysis and case analysis research method,first of all to accounting regulation related theory were summarized,and simply introduces the connotation of the accounting oversight,constituent elements,accounting supervision system and accounting regulation development,secondly,choose ST Boyuan case as an example,introduces the process of bo yuan investment financial fraud and the impact of the event,once again,by thinking ST Boyuan case,Summarizes the accounting regulation of listed companies of China's financial industry adverse exposed internal accounting supervision,government accounting regulation failure,defect of financial accounting information disclosure of listed companies and accounting firms,and social forces,the media supervision existing problems,and then on overseas public company accounting oversight pattern evaluation and enlightenment to our country,on the basis of article last chapter based on ST bo yuan case put forward countermeasures of perfecting our country's financial accounting regulation of listed companies,This includes changing the unfavorable situation of internal accounting supervision from multiple perspectives,strengthening the government's accounting supervision of listed companies,strengthening the construction of accounting information disclosure mechanism and strengthening the role of other forces in accounting supervision...