中國上市公司的財務監(jiān)管問題與對策.pdf

1、首都經濟貿易大學碩士學位論文中國上市公司的財務監(jiān)管問題與對策姓名：杜曉暉申請學位級別：碩士專業(yè)：會計學指導教師：楊世忠20021001主里圭空竺望塑墮墨些筻塑壁量翌整ABSTRACTItstandstoreasonthatfinancialinformationasthemediabetween1istedcompanyandinvestorsiSindispensableAnydistortiontofinancialinfcrmat

2、ionwillinevitablyinfluencetheeriecfivenessofdecisionmadebyinvestorsItistruethatwiththerapidgrowthofChineseStockMarket，financialinformationdistortionexisttoagreatextentn圮thesisofthisdissertationishowtoestablishaperfectsup

3、ervisionsystemandimprovethequalityoffinancialinformationoflistedcompanySOthatwecanmeetthedemandsofChina’SentrytoWTOandsocialeconomicdevelopmentconcerningthestandardizationofthestockmarketInt11isdissertationfirstlyasummar

4、yoffinancialinformationdistortionismadeandcasesinShenzhenandShanghaiStockMarketinrecentyearsaresetasexampleswhichareexplainedonthebasisofthegametheorySecondlNthecauseoffinancialdistortionisdisclosedwithananaiysisofshortc

5、omingsexistentinfinancialinformationmanagementofChineseStockMarketFinally，itisadvocatedthatthroughsuchapproachesasstrengtheningmodementerprisesoperatingsystem；improvingcorporategovernance；perfectinglawsandregulationstost

6、ockexchanges；bringingintofullplaythefunctionofaccountingfirm；furtheringtheconstructionoftheaccountingandauditingprofessions；reformingthestructureofaccountingfirm；betteringintemalqualitycontrolsystem；developingtheinvestor