会计师职称论文发表探讨上市公司会计信息披露的有效监管
Discussion on the accounting information disclosure of listed companies effective supervision
Abstract: the listed company accounting information disclosure is a public company to investors and the public full information as a bridge of communication, information disclosure distortion will bring economic development and market in order to bring the huge impact. With the accounting fraud of listed company, financial fraud scandal emerged, investors suffer economic losses, but also reduce the listed companies and capital market 's trust, and hurt the listed companies and the capital /market 's healthy development. Construction of internal control mechanism, coupling external supervision network is the accounting information quality control core and important power of building internal and external mechanism, effective regulation will help to enhance the quality of accounting information disclosure of listed companies.
摘要：上市公司会计信息的披露是公众公司向投资者和社会公众全面沟通信息的桥梁，信息披露的失真会给经济发展和市场秩序带来巨大冲击。随着上市公司会计舞弊、财务欺诈丑闻的不断出现，广大投资者蒙受了经济损失，也降低了对上市公司和资本市场的信任，并殃及上市公司和资本市场自身的健康发展。构筑内部控制机制、联结外部监管网络是会计信息质量监管的核心与重要力量，建立内外机制的有效监管将有助于提升上市公司会计信息披露的质量。
1 会计信息质量的监管机制
1.1 内部控制机制是会计信息质量监管的核心和基础
信息的不对称催生了监管问题。会计监管是以确保会计资料真实、完整为目标，主要由单位内部会计监督、会计工作社会监督和会计工作政府监督管理三部分组成。单位内部会计监督的重点，主要是建立健全内部会计控制和约束机制，强化单位负责人和会计人员的会计法律责任，因而内部控制成为会计监管的核心基础。所谓内部控制是指经济单位和各个组织在经济活动中建立的一种相互制约的业务组织形式和职责分工制度，内部控制的基本结构包括控制环境、会计系统、控制程序三个方面。企业决策层要想在瞬息万变的市场竞争中有效地管理经营企业，就必须及时掌握各种信息，以确保决策的正确性，并可以通过控制手段尽量提高所获信息的准确性和真实性。因此，建立有效的内部控制系统可以提高会计信息的正确性与可靠性。
1.2 外部监管机制是会计信息质量监管的重要力量
外部监管是包括以证监会及证交所的行政管理为主的政府监管和以中介机构审计为主的社会监管。在会计监管模式中，政府监管具有广泛的法律授权，使它成为整个监管模式中的主要监管者。作为社会监管的注册会计师协会，则通过制定有关市场运行的基础性规则，如会计人员职业道德规范，对会计执业人员进行监管。此外，新闻媒体及其他监管方式的监督是一种重要补充，新闻媒体的监督一般不受证券市场有关法规的约束，它的法律地位和权利由新闻法规来约束，但它又对其他监管主体发挥着独特的、不可替代的作用，其职责是向社会如实地公开披露各市场主体的会计行为，以形成舆论压力。
2 上市公司会计信息披露中存在的监管问题
2.1 上市公司内部治理结构不合理
2.1.1 内部治理结构对会计信息的监管范围
内部治理结构是由股东会、董事会、监事会和经理层等形成的相互制衡和监督体系。内部治理结构一方面保证股东利用公司披露的会计信息对公司经理层进行约束和激励；另一方面又保证经理层向股东会、董事会、监事会和外界披露系统、及时、准确的会计信息。在会计信息披露方面，股东大会有权直接聘请独立审计师对经理层领导的会计组织提供的会计信息进行审计鉴证，对会计组织和其他组织内部控制进行测试和评价。董事会享有财务报告对外披露的最终决定权，并对所披露会计信息的真实性、合法性、完整性负责。
2.1.2 内部控制薄弱的股权结构模式导致信息披露失真
上市公司有很多都是由国有企业改制而来，因而就出现机构设置烦琐、股权结构不合理以及监事会的监督不力等问题。股权结构向国家股严重倾斜，公有股在股权结构中占有绝对控股地位，“一股独大”的股权结构模式是对其集中程度的形象概括。虽然证监会也出台了独立董事的相关政策法规，但并没有对在主板上市的上市公司有设置独立董事的要求。同时，我国上市公司对经理层的约束机制表现甚微。经营者的肆意在职消费、不当经营直至公司的严重亏损、随意转移国有资产、置股东利益于不顾、信息披露机制不规范等，是我国经营者缺乏监督和约束的主要表现。上市公司内部治理的薄弱，并没有形成有效的内部控制，从而导致会计信息披露的不真实。
2.2 信息披露制度不规范
财务报告是投资者进行决策的重要依据，虽然上市公司信息披露的数量和密度在增加，但一些信息披露的内容过于繁杂，滥用专业的术语和搞文字和数据的游戏，有的时候繁杂的信息概括了内容的实质，导致会计信息的可读性不强，信息披露的质量不高。在一些上市公司的报表中，大搞数字游戏和文字游戏，厚厚的一大本报告，就连专业人士都看不明白，中小投资者更是一头雾水。由于缺失可操作的信息披露机制，上市公司在信息披露时常常会出现披露随意、不真实、不充分的不合理现象。财务报告的编制违反会计法律法规和国家统一的会计准则制度，提供的虚假财务报告，误导财务报告使用者，造成报告使用者的决策失误，干扰市场运行秩序。
2.3 外部监管机制不到位
政府干预过多，偏向保护国有资产。由于大部分上市公司是由国企改制而来，政府管理部门对其经营进行过多干预以实现市场经济目的，会计信息的披露大多首先以满足政府机构需要为目的，最终导致证券监管部门对市场的保护严重偏向国有资产，中小投资者的利益无法得到有力保障。而在持续披露阶段，上市公司的会计信息往往是通过报刊、电视等媒体渠道被证监会所获悉，具有间接性、滞后性的特点。因此，以证监会目前的人力、物力条件来看，很难及时有效地发现信息披露问题。另外，会计师事务所组织形式落后，违规者违规成本较低，注册会计师往往为追求经济利益，与客户妥协而疏于审计，均易造成会计信息披露的失真。
3 建立有效的会计监管机制，提升上市公司的信息披露质量
3.1 完善上市公司法人治理结构
股权结构是上市公司治理结构的基础，在股东层次上引入社会法人投资者和社会个人投资者，使上市公司最终能够形成相对分散的股权结构，从而形成公司主要大股东之间的相互制衡，解决上市公司中小股东与控股股东利益不对称的现状，有效地均衡信息分布，减少信息不对称，提高会计信息的透明度。建立一套科学、客观的公司治理会计信息披露评价体系，从上市公司会计信息披露的真实性、完整性、及时性三方面，并确定不同的指标及权重，在综合评定的基础上再划分出评价等级，打出最后的得分与标准值比较，从而全面、准确评价，使各家公司治理会计信息披露质量一目了然，不仅为政府监管，也为公司自律、投资者决策提供高效的参考依据。
3.2 量化上市公司信息披露的监管机制
3.2.1 建立完备的信息披露监管制度上市公司所披露的信息内容要简明易懂，以满足不同投资者的需求。投资者能否及时准确地了解上市公司的财务状况、经营成果及并购重组等重大活动的进展情况，是决定其是否投资的重要条件。披露的会计信息最基本的是要让投资者看懂上市公司的公告，使信息披露简化易懂。除了要加强对上市公司高管人员、独立董事和中介机构的监管，在监管力度上更要把握好松紧度，做到监管的持续性、稳定性和科学性的统一。通过建立一套完备的披露监管制度，使投资者更加清楚地知道上市公司的基本情况，甚至可以考虑把投资者认为的高质量的信息，作为对上市公司信息披露的评判的一种标准。
3.2.2 形成可量化考核的信息披露质量标准
上市公司会计信息披露的相关法律制度，基本散见于《公司法》、《会计法》、《企业会计制度》、《证券法》、《股票发行与交易管理暂行条例》、《公开发行股票公司信息实施细则》等相关法律法规中，并没有形成统一的规范。随着企业内部控制规范体系从2011年1月1日起首先在境内外同时上市的公司施行，2012年1月1日起扩大到在上海证券交易所、深圳证券交易所主板上市的公司施行，在此基础上，择机在中小板和创业板上市公司施行。各上市公司应当以信息披露为基点建立健全本公司的内部控制制度体系，并按规定要求稳步有效地实施；同时政府相关部门要扩大对企业和会计师事务所执行内部控制规范体系的监督检查力度，形成监管合力，提高监管效能，对会计信息披露的质量标准进行全面、及时、有用、真实的量化考核。
3.3 强化信息披露的外部监管，实现专业化监督机制
会计信息外部监管的主体主要包括第三方中介机构的外部监管、独立董事的外部监管以及社会舆论的外部监管三方面内容。注册会计师协会逐步脱离行政机构，更加致力于行业内部的自律管理，对会计从业机构的执业质量及信誉展开定期评估，并将其计入行业档案系统，供外界随时查阅，以有效保护投资者利益。同时，探索新的注册会计师行业监管模式，构建新的监管机构，有权限制不符合道德和胜任能力标准的注册会计师从事上市公司审计业务。在独立董事的外部监管方面，上市公司应建立独立董事工作程序，该工作程序及其执行情况应该是监管机构对上市公司的检查和考核的内容，而独立董事在监管上除了要独立更要真正“董事”，不做花瓶董事。作为社会舆论的外部监管，对上市公司进行舆论监督，是新闻媒体及记者义不容辞的责任，上市公司的相关信息披露应主动邀请新闻媒体参与，取信于社会公众。
4 结 论
在市场经济的运行中，涉及信息披露监管的问题有许多，包括有关法律的修订、相关监管部门职能的协调、注册会计师自律建设、公司治理结构的完善、会计人员素质的提高等。只有建立有效的上市公司会计监管机制，才能防止上市公司操纵会计信息生成以及披露，督促注册会计师诚信执业，从而保护投资者利益，维护资本市场的健康运行。
会计师职称论文发表参考文献：
［1］威廉姆·R.司可脱。财务会计理论［M］。北京：机械工业出版社，2000。
［2］邓天林。会计监督机制建设创新的探讨［J］。会计之友，2009（6）：103。
［3］张鸣。我国上市公司监管相关方博弈研究［J］。上海财经大学学报，2006（2）：64-71。
［4］蒋燕辉。会计监督与内部控制［M］。北京：中国财政经济出版社，2002。
Discussion on the accounting information disclosure of listed companies effective supervision
Abstract: the listed company accounting information disclosure is a public company to investors and the public full information as a bridge of communication, information disclosure distortion will bring economic development and market in order to bring the huge impact. With the accounting fraud of listed company, financial fraud scandal emerged, investors suffer economic losses, but also reduce the listed companies and capital market 's trust, and hurt the listed companies and the capital market 's healthy development. Construction of internal control mechanism, coupling external supervision network is the accounting information quality control core and important power of building internal and external mechanism, effective regulation will help to enhance the quality of accounting information disclosure of listed companies.
In 1 the quality of accounting information supervision mechanism
1.1 internal control mechanism of accounting information quality is the core and basis for supervision
The asymmetry of information led to regulatory issues. Accounting supervision is to ensure that the accounting information true, complete for the target, mainly by the internal accounting supervision, accounting supervision and accounting of social work supervision and management of government is composed of three parts. Internal accounting supervision is the main focus, establish and perfect the internal accounting control mechanism, to strengthen the person in charge of the unit and the accounting personnel in the accounting legal liability, so the internal control has become the core foundation of accounting supervision. Internal control refers to economic units and organizations in the economic activities in the establishment of a mutual restraint in the form of business organization and responsibilities of the division of labor system, the basic structure of built-in control including control environment, accounting system, the control procedure three aspects. The enterprise decision-making layer to vary from minute to minute market competition in the effective management of enterprise, we must master various information in a timely manner, in order to ensure the correctness of decision, and can control the means to improve the information accuracy and authenticity. Therefore, the establishment of an effective internal control system can improve the accuracy and reliability of accounting information.
1.2 external supervision mechanism is the important power of supervision and control of accounting information quality
External supervision is included to the CSRC and the stock exchange for the administration and supervision of government to give priority to the audit of the intermediary institutions mainly social supervision. In a mode of accounting supervision, government supervision has extensive legal authorization, make it become the main regulators in the mode of regulation. As the social supervision of certified public accountants, it formulates relevant the foundation of market operation rules, such as accounting personnel occupation ethics, accounting practitioners supervision. In addition, the news media and other ways of supervision supervision is an important supplement, the supervision of the news media generally unaffected by the securities market regulations, its legal status and rights from news and laws to restrain, but on other regulatory body plays a unique, irreplaceable role, its duty is to social truthfully disclosed each market main body of accounting behavior, to shape public opinion pressure.
The 2 listed company accounting information disclosure in the presence of regulatory issues
The 2.1 listed company governance structure is not reasonable
2.1.1 internal governance on the accounting information supervision
Internal governance structure is made by the shareholders' meeting, board of directors, board of supervisors and managers and other form of mutual restriction and supervision system. Internal governance structure on one hand to ensure shareholders using the company's accounting information disclosure on corporate managers to incentive and constraint; on the other hand, assurance manager layer to the shareholders' meeting, board of directors, board of supervisors and external disclosure system, timely, accurate accounting information. The disclosure of accounting information, the general meeting of shareholders have the right to directly engage the independent auditors to manager layer leading accounting organizations to provide accounting information auditing, accounting and other organizations for testing and evaluation of internal control. The board of directors of financial report disclosure has the right of final decision, and the disclosure of accounting information authenticity, legality, integrity responsible.
2.1.2 weak internal control information disclosure of ownership structure mode causes
There are a lot of listed companies from restructuring state-owned enterprises, institutions, thus will appear cumbersome ownership structure is not reasonable and the board of supervisors and other problems. Equity structure to state shares heavily skewed, state-owned shares in the ownership structure occupies a position of absolute control," alone big " equity structure pattern is the degree of generalization of image. While the SFC also introduced the independent directors of the related policies and regulations, but not on the listed on the main board of listed companies have independent directors set requirements. At the same time, China's listed companies to manager layer showed little restraint mechanism. Operator wantonly on-the-job consumption, improper operation until the company's heavy losses, free transfer of state-owned assets, the interest of shareholders at disregarding, information disclosure mechanism is not standard, is our country managers lack of supervision and restraint performance. Corporate governance is weak, and did not form an effective internal control, which led to the disclosure of accounting information is not true.
2.2 information disclosure regulations
The financial report is the important basis for investors to make decisions, while the information disclosure of Listed Companies in the number and density increased, but the number of the information disclosure of the content is too /multifarious, abuse of professional terms and engaging text and data of the game, sometimes complicated information summarizes the contents of the cause of accounting information, the readability is not strong, information disclosure quality is not high. In some listed companies report, all digital games and word games, big and thick report, even the professionals are not clear, the medium and small investors are at a loss. Because of lack of operational mechanism for information disclosure, listed companies in information disclosure will often appear at random, not real, not disclosed fully unreasonable phenomenon. Financial reporting in violation of laws and regulations and the national unified accounting criterion system, provides the false financial report, financial report users report misleading, resulting in users of decision-making error, interference with the market operation order.
2.3 external supervision mechanism does not reach the designated position
Excessive government intervention, biased towards the protection of state-owned assets. Because most of listed companies are state-owned enterprises by restructuring, government departments to conduct their business in excessive intervention market economy to realize the goal, the accounting information disclosure are first to meet government agencies required for the purpose of, eventually leading to the securities regulatory department of market protection serious deviation of state-owned assets, medium and small investors' interests could not be effectively guarantee. While in the continuous disclosure stage, the accounting information of listed companies is often through newspapers, television and other media channels are sec learns, is indirect, the characteristic of lag. Therefore, in order to CSRC current manpower, material resources in light of the condition, it is difficult to effectively discovered information disclosure. In addition, the organization form of accounting firm and backward, or illegal and low cost, the CPA are the pursuit of economic interests, and the lack of audit clients, are easy to cause the disclosure of accounting information distortion.
3 the establishment of an effective accounting supervision mechanism, enhance the quality of information disclosure of listed companies
3.1 to improve the corporate governance structure of listed companies
Ownership structure is the foundation of governance structure of listed companies, shareholders in the level of the introduction of social corporate investors and social individual investors, the listed companies to form relatively dispersed ownership structure, thereby forming the company between the shareholders of checks and balances, solve the middle and small shareholders and controlling shareholders interests asymmetry situation, effectively balance information distribution, reduce information asymmetry, enhance the transparency of accounting information. To establish a set of scientific, objective, management accounting information disclosure evaluation system, from the listed company accounting information disclosure's authenticity, integrity, timeliness three aspects, and identify the different indexes and weights, the comprehensive evaluation on the basis of dividing the grade of evaluation, making the final score and standard value, thus comprehensive, accurate evaluation, so that the company governs the accounting information disclosure quality stick out a mile, not only for government regulation, but also for the company self-discipline, investors provide efficient reference for decision making.
The 3.2 quantization of listed company information disclosure supervision mechanism
3.2.1 establish perfect information disclosure system of listed companies to disclose information content should be concise and easy to understand, to meet the needs of different investors. Investors can timely and accurately know the listed company 's financial status, operating results and M & A and other major activities, is the important condition to decide whether its investment. Disclosure of accounting information is the most basic is to allow investors to understand the listed company information disclosure notice, the simplified and easy to understand. In addition to the strengthening of the executives of listed companies, the independent director and the intermediary supervision, the supervision is to grasp the degree of tightness, accomplish regulatory continuity, stability and scientific unity. Through the establishment of a set of complete disclosure regulation, so investors are more clearly know the basic situation of listed companies, and even can consider investors believe that the high quality information, as the information disclosure of Listed Companies in the evaluation of a standard.
3.2.2 formation can be quantified assessment of the quality of information disclosure standards
The accounting information disclosure of listed companies and related legal system, basic scattered in the" company law"," accounting law"," enterprise accounting system"," Securities Law"," Provisional Regulations on the administration of the issuance and trading of stocks"," public offering of stock company information implementation details" and other relevant laws and regulations, and did not form a unified specification. As the enterprise internal control standard system from January 1, 2011 first inside and outside at the same time a listed company shall, in January 1, 2012 to expand on the Shanghai stock exchange, Shenzhen Stock Exchange listed on the main board of the company shall, on the basis of this, the timing for small and medium-sized plate and do poineering work board the implementation of listed companies. The listed company shall disclose information as the basis to establish and improve the company's internal control system, and according to the requirements of steady and effective implementation of; at the same time the related government departments should expand to companies and accounting firms to implement internal control standard system of supervision and checks, form resultant force, improve the efficiency of supervision, accounting information disclosure quality standard comprehensive, timely, useful, true quantitative assessment.
3.3 strengthening the information disclosure regulation, achieve professional supervision mechanism
Accounting information supervision mainly involves third party intermediaries, the external supervision of independent directors and external supervision of public opinion supervision three aspects. Association of certified public accountants and gradually from the administrative institutions, more committed to the industry's self-discipline management of the accounting business mechanism, practice quality and reputation spread regular evaluation, and taking into account the sector file system, for outside access, in order to effectively protect the interests of investors. At the same time, explore the new regulation model of CPA profession, constructing the new regulatory body, has the right to limitation does not accord with morality and competence standard of CPA's auditing of listed companies. In the independent directors of the external supervision, listed companies should establish independent directors working procedure, the procedure and its implementation should be regulators of listed companies inspection and assessment content, while the independent director supervision in addition to independent to truly" Directors", do not do director vase. As a public company listed on the external supervision, supervision by public opinion, media and the reporter 's bounden responsibility, listed companies and related information disclosure should invite the news media to participate in, to win the trust of the public.
4 knot theory
The operation of the market economy, relating to the information disclosure problems there are many, including the revision of the law, the relevant regulatory authorities functions of coordination, the CPA discipline construction, improve the corporate governance structure, improve the quality of accounting personnel and other. Only to establish the validity of the public company accounting oversight mechanisms, in order to prevent listed company accounting information disclosure manipulation and supervision, CPA practice, so as to protect the interests of investors, maintaining the healthy operation of the capital market.
Reference.
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( 2 ) Deng Tianlin. Discussion on the innovation of accounting supervision mechanism construction [ J ]. Friends of accounting, 2009 ( 6): 103.
( 3 ) Zhang Ming. The supervision of Chinese listing companies related party ( J ) on the game. Journal of Shanghai University of Finance and Economics, 2006 ( 2): 64-71.
( 4 ) Jiang Yanhui. Accounting supervision and internal control ( M ). Beijing: China financial and Economic Publishing House, 2002.
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