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1、 我国上市公司会计监督问题及对策研宄学位申请人：雷甜甜指导教师：熊义杰教授企业导师：刘本伟高级经济师学位类别：会计硕士2018 年 6 月Research on the Problems and Countermeasures of AccountingSupervision of Listed Companies in ChinaA thesis submitted toXian University of Technologyin partial fulfillment of the requirementsfor the degree ofMaster of Professional A
2、ccountingByTian tian LeiSupervisor: Prof.Yijie Xiong Enterprise Supervisor: Benwei Liu (Professional Accounting)June 2018独 创 性 声 明本人所呈交的学位论文是在导师指导下进行的研宄工作及取得的成果。尽我所知， 除特别加以标注的地方外，论文中不包含其他人的研宄成果。与与我我一同工作的同志对本 文的研究工作和成果的任何贡献均己在论文中作了明确的说明并已致谢本论文及其相关资料若有不实之处，由本人承担一切相关责任。论 文 作 者 签 名 ： 雷 甜 谢年 6 月W日学位论文使用授
3、权本人作为学位论文作者了解并愿意遵守学校有关保留、使用学位论文的规定，即： 在导师的指导下创作完成的学位论文的知识产权归西安理工大学所有，本人今后在使用 或发表该论文涉及的研究内容时，会注明西安理工大学。西安理工大学拥有学位论文的 如下使用权，包括：学校可以保存学位论文；可以采用影印、缩印或其他复制手段保存 论文；可以査阅或借阅。本人授权西安理工大学对学位论文全部内容编入公开的数据库 进行检索。本学位论文全部或部分内容的公布（包括刊登）授权西安理工大学研宄生院 办理。经过学校保密办公室确定密级的涉密学位论文，按照相关保密规定执行；需要进行 技术保密的学位论文，按照西安理工大学学位论文技术保密申
4、请表内容进行保密（附 西安理工大学学位论文技术保密申请表)。保密的学位论文在解密后，适用本授权。论文作者签名:RMM导师签名fei年 6 月U日论文题目：我国上市公司会计监督问题及对策研宄学位类别：会计硕士学位申请人：雷甜甜指导教师：熊义杰教授企业导师：刘本伟高级会计师摘要近几十年来我国证券市场上频繁发生了财务舞弊事件，这些事件的发生既说明加 强会计监督的重要性和迫切性，又对如何在制度上、技术上不断强化和完善会计监督提 出了更高的要求。因此，对我国上市公司会计监督问题进行研宂并有针对地提出应对 策略就显得十分重要。本文是在会计监督相关理论基础上，从公司治理的视角，通过个案分析法，对西 安达尔曼
5、事件和万福生科舞弊案例进行分析，运用国泰安数据库、巨潮资讯网和wind 数据库相关资料对案例展开研宄，发现我国上市公司会计监督存在的问题主要是内部 会计监督，政府监督和社会监督（注册会计师监督）三个方面。其中内部会计监督方 面，主要是监事会和董事会的权利不对等，监事会的权力有限。政府监督方面主要是 财政、税务、审计等部门存在各自为政、重复监督、尺度不一等问题，致使对企业的 会计监督不力。社会监督方面存在的问题主要是注册会计师行业监督质量低下，体制 不够完善。进而从股权结构、董事会监事会作用的发挥、内部控制体系和市场经济环 境四个方面对问题展开分析。运用搜狐财经网、新浪财经网以及国泰安数据库对上
6、市 公司的股权结构进行分析，分析表明，股权结构对会计监督的影响包括股权结构的不 合理和股东大会的形式化。董事会和监事会对会计监督的影响包括董事会权利过火，监事会的监督力度不足。内控体系以及市场经济的不成熟对会计监督也都具有重要的 影响。通过对国际上有借鉴价值的会计监督体系进行考察，借鉴美国、德国和日本利 益相关者的会计监督体系，对我国监督主体和决策主体的关系进行分析，探讨了我国 各个监督主体必须分工明确，不重复监督的应对策略和主银行监督体系。最后，通过 博弈论的相关知识对会计监督问题进行博弈分析，对于完善我国上市公司会计监督提 出了政策建议，包括建立健全单位内部会计监督约束机制改革现行会计人员
7、管理体制, 对会计人员的地位及身份作适当的改变，提高会计人员的独立性，完善会计依法监督；对注册会计师的审计可以建立会计监督委员会从而对注册会计师的工作以及事务所内 部控制做到比较好的监督。关键词：会计监督；公司治理；财务舞弊；会计监督博弈；对策建议TitlerResearch on the Problems and Countermeasures at Accounting Aupervision oi Listed Companies in ChinaProfessional Fields: Master of Professional AccountingIn recent decades
8、5 there have been frequent financial fraud incidents in Chinas securities market, which not only shows the importance and urgency of strengthening accounting supervision, but also puts forward higher requirements on how to strengthen and perfect the accounting supervision in the system and teclinolo
9、gy. Therefore, it is very important to study the accounting supervision of listed companies in China and put forward the coping strategies.Based on the theory of accounting supervision, this paper analyzes the cases of Siendalman and Wanfosenko cases through case analysis, and then analjzes the case
10、s through the data of the country Taian database and the information network of the great Tide information net, and then draws the relevant datum. It is found that the problems of accounting supervision of listed companies in China are mainly three aspects: internal accounting supervision, governmen
11、t supervision and social supervision (CPA supervision). Among the internal accounting supervision, the supervisory board and the board of Directors are not right, and the power of the supervisory committee is limited. The government supervision mainly is the finance, the tax, the audit and so on the
12、 existence fragmented, the duplicate supervision, the scale and so on the question, causes to the enterprises accounting supervision is ineffective. The main problems of social supervision are the low quality of CPA industry supervision and the imperfect system. And then from the ownership structure
13、, board of Directors of the role of supervision, internal control system and market economy environment four aspects of the analysis. Through Sohu Financial Network, Sina Financial Network and the country Taian data data download collation of the listed companys ownership structure analysis. The ana
14、lysis shows that the influence of the ownership structure on the accounting supervision includes the unreasonable ownership structure and the formalization of the shareholders 1 meeting. The influence of the board of directors and the Board of Supervisors on the accounting supervision includes the e
15、xcessive board rights and insufficient supervision ofApplicant: Tian tian LeiSupervisor: Prof. Yijie XiongEnterprise Supervisor: Benwei LiuSignature:ABSTRACTHI西安理工大学会计硕士专业学位论文the Board of Supervisors. Internal control system and immature market economy have important influence on accounting supervis
16、ion. Through the analysis of the International Accounting supervision system with reference value, based on the accounting supervision system of American stakeholders, the German stakeholder accounting supervision system and the Japanese stakeholder supervision system, this paper analyzes the relati
17、onship between the subject of supervision and the subject of decision making in our country, and puts forward that each supervision subject must be clearly divided into The coping strategies of non repetitive supervision. Finally, through game theory analysis of Accounting supervision, the paper put
18、s forward policy suggestions for perfecting the accounting supervision of listed companies in China, including establishing and perfecting the internal accounting supervision and restraint mechanism, reforming the current accounting personnel Management system, making appropriate changes to the stat
19、us and status of accountants, improving the independence of accountants, Perfecting the supervision of accounting according to law; the audit of the team member CPA can set up the Accounting Supervision Committee to supervise the CPAs work and the internal control of the firm.KEYWORDS: Accounting su
20、pervision; Corporate governance; Financial fraud; Accounting supervision game; Countermeasure suggestionIV目录目 录1 绪 论 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 . 1 研 宄 背 景 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21、 1 1.2 研宄意义.2 1.3 研宄内容与方法.3 2 相关理论基础 .6 2.1 国内外会计监督的相关研宄 .6 2 丄 1 国内会计监督的研宄.6 2 丄 2 国外关于会计监督的研宄.7 2 丄 3 国内外研宄述评 .8 2.2 会计监督的理论基础 .9 2.2.1 委托代理理论与会计监督.9 2.2.2 利益相关者理论与会计监督.9 2.2.3 内部人控制理论与会计监督.10 2.2.4 理性经济人假设理论与会计监督 .10 2.3 会计监督的相关内容 .11 2.3.1 会计监督的内涵 .11 2.3.2 会计监督的要素 .11 2.3.3 会计监督的作用 .12 2.3.4 会计
22、监督的意义 .12 2.4 会计监督与公司治理的关系 .13 2.4.1 两者的理论依据相同 .13 2.4.2 两者具有互动性 .13 2.4.3 两者目标具有一致性 .14 2.5 会计监督与博弈论 .15 2.5.1 博弈论的基本概念 .15 2.5.2 会计监督中的博弈 .15 3 我国上市公司会计监督现状及存在问题 .17 3.1 我国上市公司会计监督现状 .17 3.2 相关案例.19 3.2.1 獐子岛事件 .19 3.2.2 万福生科事件 .24 3.3 我国上市公司会计监督存在的问题 .31 3.3.1 内部会计监督存在的问题.32 3.3.2 政府监督存在的问题 .33 3
23、.3.3 社会监督存在的问题 .34 4 会计监督的存在问题的原因分析.36 4.1 股权结构对会计监督的影响 .36 4.1.1 股权结构的不合理性 .36 4 丄 2 股东大会形式化 .42 4.2 董事会和监事会作用的发挥对会计监督的影响 .44 4.2.1 董事会对会计监督的影响.44v西安理工大学会计硕士专业学位论文4.2.2 监事会对会计监督的影响.47 4.3 内部控制体系对会计监督的影响 .50 4.3.1 建立内部控制的意义 .50 4.3.2 内部控制与会计监督的关系.50 4.3.3 内部控制对会计监督的影响.51 4.4 市场经济环境对会计监督的影响 .52 4.4.1
24、 市场经济与会计监督的关系.52 4.4.2 市场经济对会计监督的影响.52 5 会计监督的国际比较及启示 .53 5.1 美国的会计监督.53 5.1.1 美国公司的利益相关者会计监督 .53 5.1.2 美国公司会计监督对完善我国会计监督的启示 .54 5.2 德国的会计监督.55 5.2.1 德国公司的治理结构 .55 5.2.2 德国公司的利益相关者会计监督 .55 5.2.3 德国公司的利益相关者会计监督对我国的启示 .56 5J日本的会计监督 .57 5.3.1 日本公司的公司治理环境与结构 .57 5.3.2 日本公司利益相关者的会计监督 .58 5.3.3 日本公司利益相关者的
25、会计监督对我国的启示 .58 6 完善我国上市公司会计监督的对策及建议 .59 6.1 内部会计监督的对策建议 .59 6.1.1 内部会计监督博弈分析 .59 6.1.2 对策建议 .61 6.2 社会监督的对策建议 .64 6.2.1 注册会计师与会计监督的博弈.64 6.2.2 对策建议 .65 6 J政府监督的对策建议 .66 6.3.1 政府监督、企业和企业经营者之间的博弈 .66 6.3.2 对策建议 .68 6.4 公司治理下会计监督的对策建议 .70 6.4.1 充分发挥董事会、监事会的监督职权 .70 6.4.2 优化股权结构，加强股东大会的监督 .71 7 全文总结与展望
26、.72 輯捕 .75 Wi if.77CONTENTSCONTENTS1Preface.11.1Research Background.11.2Research Significance.21.3Research contents and Methods.32Relevant theoretical basis.62.1Research on the Accounting Supervision at home and abroad .62.1.1Research on the domestic accounting supervision.62.1.2A study on accountin
27、g supervision in foreign countries.72.1.3A review of domestic and foreign studies.82.2The theoretical basis of accounting supervision.92.2.1Principal-Agent theory and accounting supervision.92.2.2Stakeholder Theory and accounting supervision.92.2.3Insider control theory and accounting supervision.10
28、2.2.4Rational economic man hypothesis theory and accounting supervision.102.3Related contents of accounting supervision.112.3.1The connotation of accounting supervision.112.3.2Elements of Accounting supervision.112.3.3The role of accounting supervision.122.3.4The significance of accounting supervisi
29、on.122.4The relationship between accounting supervision and corporate governance.132.4.1The theory of the two is the same .132.4.2The interactive nature between them.132.4.3The consistent goals between them.142.5Accounting supervision and game theory.152.5.1The basic concept of game theory.152.5.2Th
30、e game in accounting supervision.153The present situation and existing problems of accounting supervision of listedcompanies in China.173.1The current situation of accounting supervision of listed companiesin China.173.2Related cases.193.2.1Roe Island Incident.193.2.2Wanfosenko Events.243.3Problems
31、existing in accounting supervision of listed companies in China.31VII西安理工大学会计硕士专业学位论文3.3.1Problems existing in internal accounting supervision.323.3.2Problems in government supervision.333.3.3Problems in social supervision.344Analysis on the causes of the existence of accounting supervision.364.1The
32、 influence of ownership structure on accounting supervision.364.1.1The irrationality of the ownership structure.364.1.2Formalization of Shareholders meeting.424.2The influence of the function of Board of Directors and Board of Supervisors onaccounting supervision.444.2.1The influence of board of Dir
33、ectors on Accounting supervision.444.2.2The influence of Board of Supervisors on accounting supervision.474.3The influence of internal control system on accounting supervision.504.3.1The significance of establishing internal control.504.3.2The relationship between internal control and accounting supervision.504.3.3The influence of internal control on accounting supervision.514.4The influence of market economy environment on accounting supervision.524.4.1. The relationship between market economy and accounting supervision.524.4.2.