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<table border="0" cellpadding="3" cellspacing="1" width="100%" class="forumline"> <tr> <th class="thCornerL" width="22%" height="26">Autor</th> <th class="thCornerR">Wiadomość</th> </tr> <tr> <td width="22%" align="left" valign="top" class="row1"><span class="name"><a name=""></a><b>yxgaxjlywf</b></span></td> <td class="row1" height="28" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="100%"><img src="http://picsrv.fora.pl/xeon/images/icon_minipost.gif" width="12" height="9" alt="Post" title="Post" border="0" /><span class="postdetails">Wysłany: Sob 4:19, 16 Kwi 2011<span class="gen"> </span> Temat postu: Build an effective information disclosure of liste</span></td> </tr> <tr> <td colspan="2"><hr /></td> </tr> <tr> <td colspan="2"><span class="postbody">Build an effective information disclosure of listed companies accounting supervision system <br /> <br /> <br />Chinese papers League finishing. Abstract accounting information disclosure of listed companies to ensure that China's securities market regulation for the healthy and stable development plays a vital role,<a href="http://www.mbtshoes-outlet.net" target="_blank" class="postlink">mbt shoes outlet</a>, however, due to the imperfect regulatory mechanism, our existing regulatory system is still not fully play its role effectively . This disclosure of accounting information for the current regulatory problems, proposed regulatory objectives of accounting information disclosure as the center, from the four listed companies to build an effective monitoring system of accounting information disclosure. Key words regulatory objectives monitoring system security mechanism and regulation system operating mechanism of punishment mechanism stock market after ten years of development, have gradually embarked on the norms of public disclosure of information track. But in recent years, the issue of disclosure of accounting information of listed companies after another, repeated. With the Failure of the existing regulatory system regulatory objectives of the dislocation in fact, supporting the necessary regulatory laws and regulations are incomplete, have inadequate penalties for regulatory and other reasons. This regulatory objectives of accounting information disclosure as the center, trying to build from the following four aspects of effective supervision of the Public Company Accounting information disclosure system. One. Determine the regulatory objectives of accounting information disclosure of listed companies build an effective monitoring system of accounting information disclosure, the first move is a clear regulatory objectives of accounting information disclosure, enhancing the stability of regulatory objectives, regulatory objectives of diversification out of more than degeneration errors. In accordance with the Investors as major players in the securities market, if their interests are not protected, they will not actively involved, not involved in the natural there would be no market. Based on such a basic logic to protect the interests of investors has become a prime target for securities market regulation, accounting information disclosure regulation as a major securities market regulatory activities, specialized areas, the objectives of accounting information disclosure regulation should also be services or subject The overall objective of regulation in the securities markets, located in the protection of the interests of investors. Investor protection is the key to the issue of disclosure of information, high-quality accounting information will help protect the interests of investors, securities market efficiency. In China's stock market, small investors as the main body of the securities market, which can be effectively protected the legitimate rights and interests, determine the effectiveness of healthy stock market, sustainable development, so we have to protect investors In particular, the legitimate rights and interests of small and medium investors, listed companies in China as the building regulatory system of accounting information disclosure standpoint. II. To establish accounting information to achieve an effective mechanism for monitoring target (a) improve the legal system of accounting information disclosure sound and comprehensive legal system for the disclosure of accounting information is to do the work of capital markets, the importance of information disclosure based on a solid foundation, and the capital market system of accounting information in order to have protection, investors confidence in capital markets can be more firm. 1. Improve and perfect the norms of accounting information disclosure of securities legislation. Amendment . Then ensure that the accounting information disclosure regulation does have a legal basis, forming a fairly complete legal system to ensure the effective implementation of regulatory measures. 2. Improve the system of accounting standards and accounting information disclosure rules. On accounting standards and accounting information to further refine and revise the rules, in particular, pay attention to the development of securities market situation in our country, strengthen the rules guiding the actual; while also reducing the vacuum as soon as possible. To view the one hand, has been issued accounting standards, which find and fill the vacuum. On the other hand was to examine the current reality, look for one of the new situation and new transactions, new issues, and timely development of relevant accounting standards. System of accounting standards, and further promote the formulation of specific guidelines, so that it can make a more comprehensive accounting practices of the specification. 3. Establish and improve the auditing standards system. Independent auditing standards in the maintenance of existing and prospective international practice and scientific basis, with specific conditions, revise and refine the auditing standards, auditing standards to ensure the practical feasibility; taking into account the overall problem of Certified Public Accountants professional quality varies greatly, with In addition to developing the necessary guidelines for building a number of supporting measures for the CPA to create a better professional environment. Present, the Ministry of Finance issued 39 Accounting Standards and the Auditing Standards 48, marking the convergence with international practice in China Accounting Standards System and the Auditing Standards System formally established. The release of guidelines from the directory to see that many of the issues involved are the criteria for economic development in recent years the emergence of new things, new methods or new approaches. New accounting standards, disclosure of the key from the start, the original disclosure requirements for financial reporting made a comprehensive analysis and significant improvements, creating a more complete financial reporting system, guidelines on information disclosure time, space, scope and content the provisions of the comprehensive system, will encourage enterprises to continuously improve the quality and transparency of accounting information. Taking into account the new accounting standards for listed companies accounting recognition, measurement and reporting of changes brought about by a corresponding and timely disclosure of relevant laws and regulations change, making the calculation of financial index of listed companies and accounting information disclosure and accounting standards as much as possible the requirements of coherence. For the same set of auditing standards system for certified public accountants, including the forensic operational guidelines, relevant service standards and quality control guidelines for accounting firms, which will help promote China's industry standard of practice note, of course, to give more of CPAs responsibility. The release of the two standards system implementation, will lead to China's accounting information disclosure of listed companies have a huge leap in quality in order to further strengthen the supervision provided strong support. (B) the establishment of regulatory accounting information disclosure of listed companies operating mechanism to establish an effective regulatory system not only to improve the legal system, regulatory authorities should be clear of all responsibilities and authorities to strengthen communication and coordination of various departments to ensure effective operation of accounting information disclosure regulation. Information disclosure on the securities market regulation in the body have their own advantages, but also has some shortcomings or lack of service capacity. They regulate the disclosure of information to compensate for the time, the problem occurs in the play different roles at different stages, one can not, work together to build regulatory accounting information disclosure of listed companies operating mechanism. Effective monitoring system on the information with the listed companies to the market from production to final release to prevent the whole process should be everywhere, layers of supervision. Disclosure of accounting information to go through three regulation, the first is a listed company's internal control, such as the establishment of independent directors, the supervision of the Board of Supervisors is such; followed by external regulation, including mandatory audit of CPA visa, the first-line supervision of exchanges SFC after regulation. Finally, social control, such as media monitoring. 1. Strengthen internal control, fraud of listed companies can be effective at the beginning of the suppression. A sound corporate governance structure of listed companies for disclosure of accounting information, protecting the interests of investors is essential. To do this, take the following measures: (1) a sound board. Should further improve the system of independent directors, independent directors to really play an independent role in maintaining investors, especially in the interests of small investors. (2) the establishment of an Audit Committee. Audit Committee shall be composed predominantly non-executive directors and supervisors, is responsible for operating and financial activities of the company audit oversight, and has the right to decide to employ certified public accountants and so on. (3) between the Board and management to establish a relationship based on principal-agent contracts, specifying the responsibilities, rights and interests. (4) establish and perfect the manager's performance appraisal system, the formation of an effective incentive and restraint mechanisms. 2. External supervision of accounting information disclosure as the key to regulatory actions, the regulatory body plays an important role. In the IPO stage, the SFC has the right of final review; in the continuous disclosure stage, the exchange is the first line of supervision, the stock exchange shall perform the first-line regulatory functions, a clear regulatory powers listed under the company's daily stock exchanges, registered accountant play Agency information disclosure of listed companies mainly conduct strict checks on the quality. In particular, the present approval system, the requirements of agencies and companies issuing and listing their conditions of strict control, strict information disclosure, or they will face is the risk of litigation. Stock Market Information Disclosure Commission as the sole regulatory body of the executive power in the areas of market failure should play a role, and should be considered in the regulatory supervision of the social costs and social benefits, should not blind expansion of power, causing the stock market over-regulation, but should make full use of the advantages of the market mechanism itself, in order to participate in monitoring the market forces to create a favorable external environment, and to focus on ex post monitoring and punishes the violation, to raise the deterrent effect of the SFC.</span></td> </tr> </table></td> </tr> <tr> <td colspan="2" height="1" class="spaceRow"><img src="http://picsrv.fora.pl/xeon/images/spacer.gif" alt="" width="1" height="1" /></td> </tr> </table>
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