論我國證券市場會計信息監(jiān)管的立法完善——從中美財務舞弊案比較分析的視角.pdf

1、對外經濟貿易大學法律碩士(JM)學位論文862fiS9論文題目：論我國證券市場會計信息監(jiān)管的立法完善——從中美財務舞弊案比較分析的視角主題詞：會計信息監(jiān)管南方保健銀廣夏會計法完善研究生姓名：逗量導師姓名：董量寫作時間：2魚魚曼生魚旦=至QQ魚生曼縣AbstractThepreliminaryaccountingrelatedlegalsystemhasbeenformed，withtheAccountingLawasitsbodyand

2、theCompanyLawandtheSecuritiesLawasitsassistantsButtherearestillSOmefalsepresentationsoftheaccountinginformationandfinancialfraudsinthesecuritiesmarketinChinaThesephenomenaexposetherearemanyproblemsinthesystemTherefore，we

3、mustcompletethelegalrulesrelatedSOastesolvetheproblemsandexerttheduepoweroftheaccounting—relatedlegalsystemThispapercoversfourparts：InPart1，thelegalactualityofaccountinginformationsupervisioninsecuritiesmarketinChinaispr

4、esentedHealthsouthCorporationofAmedcaandYinGuangXiaofourcountryareintroducedinPart2Thetricks，thefailuresofauditandtherevelationsofeachcasearestudiedinthispartInPart3，throughcomparingandanalyzingthepurposes，thetricks，thec

5、ausesandthesupervisionsofthetwofinancialfraudscandals，theV’riterfmdsthataccountinginformationsupervisioncontainsthefollowing：imtercontrolsystem，theindependenceofCPA(CertifiedPublicAccountant)，theseniormanagements’supervi

6、sionandtheharshmeasurestothefraudsInPart4，thefollowingproposalsonhowtoperfectthelegalmechanismofaccountantinformationsupervisioninChinaaregiven：toenhanceinnercontrolofaccounting；todefinitudethelegalstatusofaccountingcrit

7、erion；tostipulatethelegalliabilityonaccountingoftheprincipalsofthecorporations；tOreformthesystemofindependentaudit；toenhancetheindependenceofCPA；toconformtheAccountingLawtotherulesrelatingtOthepunishmentonthefinancialfra

8、udsinthesecuritiesmarketandtopunishthefraudsmoreseverelyThewriterhopestheseproposalscanprovidesomereferencesforthecompletionofthelitigationsystemofaccountinginformationsupervisioninsecuritiesmarketinChinaKeywords：Account