我国上市公司会计监管问题研究
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摘要
近年来,国内外上市公司上发生了一系列会计造假事件,会计信息失真问题严重干扰着我国上市公司和证券市场的正常发展,并已成为困扰我国会计界的难题。这一问题的解决在很大程度上要依靠与上市公司发展相适应的会计监管。因此,有关上市公司会计监管的研究已成为当前理论界与实务界共同关注的热点。研究这一问题,对我国上市公司的规范运作及其监管的有效实施有很大的理和现实意义。本文主要对基于上市公司的会计监管进行研究,通过系统地提出问题、分析问题和解决问题,旨在继续完善我国上市公司会计监管,实现保护投资者利益的监管目标,从而保障我国证券市场规范、有效地运行。本文共分为六部分:
第一部分是绪论。主要指出该论题的研究背景、研究的意义、研究的思路内容、方法及本文的创新、国内外研究现状等。
第二部分是上市公司会计监管研究的理论依据。本章首先介绍了一些学者对监管以及会计监管的解释,并在此基础上对上市公司会计监管下了定义;然后运用经济学理论对会计监管进行解释,主要有公共利益论、捕获论、经济监管论以及博弈论,以期为上市公司会计监管问题的研究提供理论支持。
第三部分是国外上市公司会计监管的评价及对我国的启示。首先,介绍了目前国际普遍使用的三种会计监管模式:行业自律模式、政府监管模式以及独立型模式,并逐一分析各种模式的优点及局限性。其次,对美国、英国、日本三国会计监管模式特点进行了比较分析,最后,总结它们的监管经验及对我国的启示。
第四部分是我国上市公司会计监管现状的分析。本章在对“中航油”、“科大创新”、“银广夏”及其他会计监管不力事件研究的基础上,总结了我国上市公司会计监管的现状,指出了目前在监管法律、监管主体、运行机制三方面所存在的主要问题,并深入挖掘其形成的原因。
第五部分是完善我国上市公司会计监管的对策研究。本章针对我国上市公司会计监管体制中存在的实际问题,借鉴国外成功经验,从三个方面提出了建立健全我国上市公司会计监管体制的相应措施。具体包括:健全上市公司法律监管机制、加强监管主体建设,构建会计监管新模式和提高上市公司会计监管的开放性。
第六部分是总结,具体包括本文研究的结论及今后仍需研究的工作。
In recent years,there are a lot of accounting frauds in public companies both at home and aboard. The problem of accounting information distortion has seriously disturbed the development of public companies and the normal order of stock market, and has become a serious issue confronting the accounting profession. The resolution to this issue to a large extent depends on the accounting regulation adapted to the development of public companies. Therefore, the research on accounting regulation of public companies has become the hotspot that current theorists and practitioners pay much attention to together. This study about the above problems has the very big theoretic value and practical significance to the canonical operation of public companies and the effective implementation of the accounting regulation. This thesis carries on the thorough systemic research on accounting regulation of public companies, and through putting forward a number of proposal, analyses and solutions to the problems systematically, the purpose of this thesis is to keep up to improve the accounting regulation of public companies, and to realize the accounting regulation target of protecting investors’interest, so that the standard and effective operation of the stock market of China is to be guaranteed.
This thesis is divided into six parts mainly:
The first part is the prologue, which illustrates the research background, significance of the thesis, the trains of thought of the research, research approaches and contents, innovation of the research and the domestic and international research status.
The second part is the basic theory summary of accounting regulation. It mainly introduces some basic concepts of accounting regulation system, and identifies what is accounting regulation. Then it makes analysis on accounting regulation of public companies by Public Interest Theory of Regulation, Capture Theory of Regulation, Economic Theory of Regulation, and Game Theory of Regulation, expecting to provide theoretic support for the study.
The third part is the analysis of mode of accounting regulation in foreign countries and the enlightenment brought to public companies in China. It firstly introduces 3 typical modes of accounting regulation: self-regulation, government regulation and independent regulation, and analyses the strengths and limitations of each one. Then it takes United States, United Kingdom and Japan as types, makes a detailed analysis of the modes of accounting regulation, and then draws the enlightenment for the practice of accounting regulation of public companies in China.
The fourth part is the analysis of the current status of accounting regulation of the public companies in China. Based on the analysis of China Aviation Oil incident,Keda Chuangxin incident and Yin Guangxia incident,it makes further expatiation to the situation of accounting regulation in China, and comes up with the principal problems existing in legal laws and rules of accounting regulation, main bodies of accounting regulation and function-mechanism of accounting regulation. It also analyses the profound reasons of these problems.
The fifth part discusses the measures to perfect accounting regulation of public companies in China. On the basis of the principal problems mentioned in the fourth part, using the successful experience of developed countries for reference, it presents particular measures to perfect accounting regulation from three aspects, including improving the legal laws and rules of accounting regulation, strengthening main bodies of regulation to bulid a new mode of accounting regulation, and increasing the openness degree of accounting regulation of public companies in China..
The sixth part is a summary, including the conclusion of the dissertation and the future study needed.
第一部分是绪论。主要指出该论题的研究背景、研究的意义、研究的思路内容、方法及本文的创新、国内外研究现状等。
第二部分是上市公司会计监管研究的理论依据。本章首先介绍了一些学者对监管以及会计监管的解释,并在此基础上对上市公司会计监管下了定义;然后运用经济学理论对会计监管进行解释,主要有公共利益论、捕获论、经济监管论以及博弈论,以期为上市公司会计监管问题的研究提供理论支持。
第三部分是国外上市公司会计监管的评价及对我国的启示。首先,介绍了目前国际普遍使用的三种会计监管模式:行业自律模式、政府监管模式以及独立型模式,并逐一分析各种模式的优点及局限性。其次,对美国、英国、日本三国会计监管模式特点进行了比较分析,最后,总结它们的监管经验及对我国的启示。
第四部分是我国上市公司会计监管现状的分析。本章在对“中航油”、“科大创新”、“银广夏”及其他会计监管不力事件研究的基础上,总结了我国上市公司会计监管的现状,指出了目前在监管法律、监管主体、运行机制三方面所存在的主要问题,并深入挖掘其形成的原因。
第五部分是完善我国上市公司会计监管的对策研究。本章针对我国上市公司会计监管体制中存在的实际问题,借鉴国外成功经验,从三个方面提出了建立健全我国上市公司会计监管体制的相应措施。具体包括:健全上市公司法律监管机制、加强监管主体建设,构建会计监管新模式和提高上市公司会计监管的开放性。
第六部分是总结,具体包括本文研究的结论及今后仍需研究的工作。
In recent years,there are a lot of accounting frauds in public companies both at home and aboard. The problem of accounting information distortion has seriously disturbed the development of public companies and the normal order of stock market, and has become a serious issue confronting the accounting profession. The resolution to this issue to a large extent depends on the accounting regulation adapted to the development of public companies. Therefore, the research on accounting regulation of public companies has become the hotspot that current theorists and practitioners pay much attention to together. This study about the above problems has the very big theoretic value and practical significance to the canonical operation of public companies and the effective implementation of the accounting regulation. This thesis carries on the thorough systemic research on accounting regulation of public companies, and through putting forward a number of proposal, analyses and solutions to the problems systematically, the purpose of this thesis is to keep up to improve the accounting regulation of public companies, and to realize the accounting regulation target of protecting investors’interest, so that the standard and effective operation of the stock market of China is to be guaranteed.
This thesis is divided into six parts mainly:
The first part is the prologue, which illustrates the research background, significance of the thesis, the trains of thought of the research, research approaches and contents, innovation of the research and the domestic and international research status.
The second part is the basic theory summary of accounting regulation. It mainly introduces some basic concepts of accounting regulation system, and identifies what is accounting regulation. Then it makes analysis on accounting regulation of public companies by Public Interest Theory of Regulation, Capture Theory of Regulation, Economic Theory of Regulation, and Game Theory of Regulation, expecting to provide theoretic support for the study.
The third part is the analysis of mode of accounting regulation in foreign countries and the enlightenment brought to public companies in China. It firstly introduces 3 typical modes of accounting regulation: self-regulation, government regulation and independent regulation, and analyses the strengths and limitations of each one. Then it takes United States, United Kingdom and Japan as types, makes a detailed analysis of the modes of accounting regulation, and then draws the enlightenment for the practice of accounting regulation of public companies in China.
The fourth part is the analysis of the current status of accounting regulation of the public companies in China. Based on the analysis of China Aviation Oil incident,Keda Chuangxin incident and Yin Guangxia incident,it makes further expatiation to the situation of accounting regulation in China, and comes up with the principal problems existing in legal laws and rules of accounting regulation, main bodies of accounting regulation and function-mechanism of accounting regulation. It also analyses the profound reasons of these problems.
The fifth part discusses the measures to perfect accounting regulation of public companies in China. On the basis of the principal problems mentioned in the fourth part, using the successful experience of developed countries for reference, it presents particular measures to perfect accounting regulation from three aspects, including improving the legal laws and rules of accounting regulation, strengthening main bodies of regulation to bulid a new mode of accounting regulation, and increasing the openness degree of accounting regulation of public companies in China..
The sixth part is a summary, including the conclusion of the dissertation and the future study needed.
引文
[1] 赵锡军.论证券市场监管.北京:中国人民大学出版社,2000,78-85
[2] 徐经长.证券市场会计监管研究.北京:中国人民大学出版社,2003,119
[3] 姜洋.中国证券商监管制度研究.北京:中国金融出版社,2002,27-30
[4] 李扬.王国刚.证券市场导论.北京:经济管理出版社,1998,56-57
[5] 庄序莹.中国证券市场监管理论与实践.北京:中国财政经济出版社,2001,112-113
[6] 魏立江,林钟高.会计再造—美国 2002 年萨班斯—奥克斯莱法案启示录.北京:经济管理出版社,2004,89-90
[7] 陈侃劳.会计监管的基本模式与国际经验.陕西审计,2004(1),28
[8] 杨旭东.日、美、英证券市场监管模式的比较分析.现代日本经济,1999(2),6-10
[9] 刘秀华.我国上市公司会计监管体制研究:[硕士学位论文].哈尔滨:哈尔滨工业大学,2004
[10] 徐京耀.上市公司会计信息披露公开处罚分析.会计之友(下),2007(4),56-57
[11] 李杰.我国上市公司会计监管问题研究:[硕士学位论文].成都:西南财经大学,2007
[12] 刘丹凤.我国上市公司会计监管模式的完善研究:[硕士学位论文].湖南:中南大学,2007
[13] 高明华.论我国会计监管模式的选择.当代财经,2004(8),109-111
[14] 张俊民.会计监管.上海:立信出版社,2000,145-146
[15] 陈汉文.证券市场与会计监管.北京:中国财政经济出版社,2001,41-43
[16] 潘立新.中国开放性会计监管初探.北京:北京大学出版社,2006,98-102
[17] 陈少华.防范企业会计信息舞弊的综合对策研究.北京:中国财政经济出版社,2003,9-15
[18] 李凤鸣.会计制度设计.北京:北京大学出版社,2002,115-118
[19] 屈静.我国会计监管模式的选择.财会通讯,2006(8),77
[20] 许国艺.审计委员会与内部审计关系研究.企业家天地,2007(4),117-118
[21] 上海国家会计学院 CPA 研究与发展中心.独立监管模式的兴起及其对我国的启示(中国会计国际化专题).北京:中国财政经济出版社,2004,66-68
[22] 黄世忠等.市场、政府与会计监管.会计研究,2002(12),3-11
[23] 罗朝晖,樊丽红.政府会计监管模式新探.财会月刊,2006(21),24-25
[24] 郭志斌.论政府激励性管制.北京:北京大学出版,2002,200-201
[25] 杜兴强.公司治理与会计信息质量:一项经验研究.财经研究,2007(1),122-133
[26] 王海民.对政府会计监管问题的几点看法.会计研究,2001(12),29-31
[27] 中国会计学会.会计监管专题.北京:中国财政经济出版社,2003,81-82
[28] 吴水澎,毕秀玲.论政府对会计监管的必要性、缺陷和效果.厦门大学学报,2002(4) 10-17
[29] 刘建英,多淑杰.我国证券市场会计监管模式的构建.山西科技,2005(2),43-44
[30] 王行.美、英、法、日证券市场会计监管模式比较研究.中国总会计师,2006(1),40-41
[31] 阎达五,支晓强.论会计管制.中国农业会计,2003(1),10-13
[32] 张慧莲.证券监管经济学分析.北京:中国金融出版社,2005,126-127
[33] 田贞训等.试论我国证券市场会计监管问题.商场现代化,2007(21),344
[34] 丹尼尔·F·史普博,余晖等译,管制与市场,上海:上海人民出版社,1999
[35] 斯蒂格利茨,政府为什么干预经济,北京:中国物资出版社,1998
[36] 斯蒂文·小约翰,传播理论,北京:中国社会科学出版社,1999
[37] 瓦茨·齐默尔曼,实证会计理论,大连:东北财经大学出版社,1998
[38] Stuart Meleya. Accounting Regulation in Europe,Maemillna Perss TLD,1999
[49] D.Needham.The Economics and Politics of Regulation:A Behavioral Approach, Little Brown and Company,1983
[40] D.Gowland.The Regulation of Financial Market in the 1990s, Edward Elgar Publishing Limited,1990
[41] Harry I.Wolk,Michael G.Tearney. Accouniing Theory 一 A Conceptual and Institutional Approach.South-Western College Publishing,1997
[42] A.E.Kahm.The Economics of Regulation:Principles and Instiuttions,John Wily and Sons,1970
[43] POB.The Road to Reform.A White Paper From the Public Oversight Board on Legislation to Create A New Priivate Sector Regulatory Structure for the Accounting Profession,2002
[44] Zezhong Xiao.The influence of company characterlstics and accounting regulation on information disclosed by Spanish fims,Working Paper,2003
[45] The Sarbanes-Oxley Act of 2002:Strategies for Meeting New lnternal Control Reporting Challenges:A White Paper,download in www.pwcglobal.com
[46] Chancellor,E.Devil. Take the Hinmost-A History of financial Speculation,A Plume Book,2000.
[47] Patricia M.Dechow, Donglas J.Skinner.Earning Management:Reconciling the Views of Accounting Academics,Practioners, and Regulators. Accounting Horizon.2000(8)
[48] Michael R.Young.Accounting Irregularities and Financia1 Fraud,Citic Publishing House,2003.
[2] 徐经长.证券市场会计监管研究.北京:中国人民大学出版社,2003,119
[3] 姜洋.中国证券商监管制度研究.北京:中国金融出版社,2002,27-30
[4] 李扬.王国刚.证券市场导论.北京:经济管理出版社,1998,56-57
[5] 庄序莹.中国证券市场监管理论与实践.北京:中国财政经济出版社,2001,112-113
[6] 魏立江,林钟高.会计再造—美国 2002 年萨班斯—奥克斯莱法案启示录.北京:经济管理出版社,2004,89-90
[7] 陈侃劳.会计监管的基本模式与国际经验.陕西审计,2004(1),28
[8] 杨旭东.日、美、英证券市场监管模式的比较分析.现代日本经济,1999(2),6-10
[9] 刘秀华.我国上市公司会计监管体制研究:[硕士学位论文].哈尔滨:哈尔滨工业大学,2004
[10] 徐京耀.上市公司会计信息披露公开处罚分析.会计之友(下),2007(4),56-57
[11] 李杰.我国上市公司会计监管问题研究:[硕士学位论文].成都:西南财经大学,2007
[12] 刘丹凤.我国上市公司会计监管模式的完善研究:[硕士学位论文].湖南:中南大学,2007
[13] 高明华.论我国会计监管模式的选择.当代财经,2004(8),109-111
[14] 张俊民.会计监管.上海:立信出版社,2000,145-146
[15] 陈汉文.证券市场与会计监管.北京:中国财政经济出版社,2001,41-43
[16] 潘立新.中国开放性会计监管初探.北京:北京大学出版社,2006,98-102
[17] 陈少华.防范企业会计信息舞弊的综合对策研究.北京:中国财政经济出版社,2003,9-15
[18] 李凤鸣.会计制度设计.北京:北京大学出版社,2002,115-118
[19] 屈静.我国会计监管模式的选择.财会通讯,2006(8),77
[20] 许国艺.审计委员会与内部审计关系研究.企业家天地,2007(4),117-118
[21] 上海国家会计学院 CPA 研究与发展中心.独立监管模式的兴起及其对我国的启示(中国会计国际化专题).北京:中国财政经济出版社,2004,66-68
[22] 黄世忠等.市场、政府与会计监管.会计研究,2002(12),3-11
[23] 罗朝晖,樊丽红.政府会计监管模式新探.财会月刊,2006(21),24-25
[24] 郭志斌.论政府激励性管制.北京:北京大学出版,2002,200-201
[25] 杜兴强.公司治理与会计信息质量:一项经验研究.财经研究,2007(1),122-133
[26] 王海民.对政府会计监管问题的几点看法.会计研究,2001(12),29-31
[27] 中国会计学会.会计监管专题.北京:中国财政经济出版社,2003,81-82
[28] 吴水澎,毕秀玲.论政府对会计监管的必要性、缺陷和效果.厦门大学学报,2002(4) 10-17
[29] 刘建英,多淑杰.我国证券市场会计监管模式的构建.山西科技,2005(2),43-44
[30] 王行.美、英、法、日证券市场会计监管模式比较研究.中国总会计师,2006(1),40-41
[31] 阎达五,支晓强.论会计管制.中国农业会计,2003(1),10-13
[32] 张慧莲.证券监管经济学分析.北京:中国金融出版社,2005,126-127
[33] 田贞训等.试论我国证券市场会计监管问题.商场现代化,2007(21),344
[34] 丹尼尔·F·史普博,余晖等译,管制与市场,上海:上海人民出版社,1999
[35] 斯蒂格利茨,政府为什么干预经济,北京:中国物资出版社,1998
[36] 斯蒂文·小约翰,传播理论,北京:中国社会科学出版社,1999
[37] 瓦茨·齐默尔曼,实证会计理论,大连:东北财经大学出版社,1998
[38] Stuart Meleya. Accounting Regulation in Europe,Maemillna Perss TLD,1999
[49] D.Needham.The Economics and Politics of Regulation:A Behavioral Approach, Little Brown and Company,1983
[40] D.Gowland.The Regulation of Financial Market in the 1990s, Edward Elgar Publishing Limited,1990
[41] Harry I.Wolk,Michael G.Tearney. Accouniing Theory 一 A Conceptual and Institutional Approach.South-Western College Publishing,1997
[42] A.E.Kahm.The Economics of Regulation:Principles and Instiuttions,John Wily and Sons,1970
[43] POB.The Road to Reform.A White Paper From the Public Oversight Board on Legislation to Create A New Priivate Sector Regulatory Structure for the Accounting Profession,2002
[44] Zezhong Xiao.The influence of company characterlstics and accounting regulation on information disclosed by Spanish fims,Working Paper,2003
[45] The Sarbanes-Oxley Act of 2002:Strategies for Meeting New lnternal Control Reporting Challenges:A White Paper,download in www.pwcglobal.com
[46] Chancellor,E.Devil. Take the Hinmost-A History of financial Speculation,A Plume Book,2000.
[47] Patricia M.Dechow, Donglas J.Skinner.Earning Management:Reconciling the Views of Accounting Academics,Practioners, and Regulators. Accounting Horizon.2000(8)
[48] Michael R.Young.Accounting Irregularities and Financia1 Fraud,Citic Publishing House,2003.