新会计准则与会计监督研究 学位论文.doc

摘 要 会计信息监管作为规范市场经济秩序,维护市场经济正常运行的重要管理手段,在新会计准则颁布并已于2007年1月1日在上市公司中实行的新形势下,其制定和实施必定会对会计信息监督产生影响,我们有必要对其影响做出提前预测和分析,并采取相应的措施来完善会计信息监管,以达到净化市场环境,提高企业会计信息质量的目的。因此，如何处理好新的会计准则与会计监督之间的关系以及运用新的会计准则加强会计监督成为我们在新的会计准则体系下所面临的问题。本文分析了新会计准则执行的内涵以及会计监督的现状，然后通过探讨新的会计准则对会计监督积极的影响以及面临的挑战，明确了两者之间内在的联系，并对在新的会计准则下完善会计监督体系提出建议，以期对建立和完善新会计准则下的会计信息监督体系有所裨益。 关键词：新会计准则 会计监督 影响 ABSTRACT Regulatory accounting information as standardizing market economic order, maintain the normal operation of the market economy an important management tool, in the promulgation of new accounting standards and was 1 January 2007 implementation of the listed companies under the new situation, the development and implementation will definitely havemonitor impact of accounting information, we need to predict in advance the impact, and analysis, and to take appropriate measures to improve supervision of accounting information in order to purify the market environment, and improving quality of accounting information purposes.Therefore, how to handle the new accounting standards and accounting oversight, and the relationship between the use of new accounting standards to strengthen accounting oversight of our accounting standards system in the new problems faced by the next.This paper analyzes the connotation of the implementation of new accounting standards and the status of the accounting oversight, and then explore the new accounting standards a positive impact on the accounting supervision and challenges, clearly the intrinsic link between the two, and the new accounting standardsThe following recommendations improve the accounting supervision system to improve the establishment of new accounting standards and under the supervision of accounting information system benefit. Key words: New Accounting Standards Accounting Oversight influence  目 录 引 言 1 1 会计监督 2 1.1会计监督的含义 2 1.2会计监督的作用 2 1.2.1有