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随着我国资本市场十几年的快速发展和不断建设,上市公司的数量及规模成倍增长、扩大,正逐步走上财务信息及时、准确地记录和披露的正轨。但由于上市公司面临的市场竞争压力日趋加大,为达到预期盈利目标不惜将日常经营活动摆到次要位置,通过操纵利润等非正常手段危害资本市场。因此,如何进一步完善我国会计监管制度、建立健全会计监管体系,尤其是构建适合中国国情的更为有效的会计监管新模式,成为本文探讨的重点问题。
With the rapid development and continuous construction of China’s capital market for more than ten years, the number and size of listed companies have doubled and expanded. They are gradually embarking on the track of timely and accurate recording and disclosure of financial information. However, due to the pressure of market competition faced by listed companies, the daily operation activities are placed at a secondary position in order to achieve the expected profit target and the capital markets are harmed by abnormal means such as profit-taking. Therefore, how to further improve the accounting supervision system in our country and establish and perfect the accounting supervision system, especially the construction of a new effective accounting supervision model that suits the Chinese national conditions, becomes the key issue discussed in this article.