上市公司会计违法违规行为与政府会计监管  

A Discussion on Accounting Fraud Behavior and Government Accounting Supervision

作　　者：徐经长[1] 王玲[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《证券市场导报》2008年第4期55-62,共8页Securities Market Herald

基　　金：国家社会科学基金项目(项目批准号:04cjy003);国家自然科学基金项目(项目批准号:70472068)

摘　　要：本文对近年来由于会计违法违规行为而受到监管机构处分、处罚的上市公司进行研究,探寻其中的特征和规律,进而对那些"潜在"的违法违规公司的预警识别和监管防范提供有益的参考。文章还对上市公司实施新会计准则以后的主要变化和未来监管重点进行了分析,并对政府监管部门更有效地配置监管资源和提高监管效率提供了相关建议。The paper studied the listed companies which were punished by regulation agencies due to illegal accounting behavior, and explored their characteristics and rules, therefore to provide useful references for discovering those potential lawbreakers and increasing regulation effectiveness. The paper further analyzed the changes of regulation after the introduction of new accounting standards, and provided suggestions on improving the allocation of regulation resources and enhancing regulation efficiency .

关 键 词：会计违法违规 会计监管 会计准则 上市公司 

分 类 号：F276.6[经济管理—企业管理]