上市公司会计监管相关问题研究

随着中国经济的快速发展，接连不断暴露出来上市公司的治理结构的缺陷所导致的会计监管混乱的问题，严重地危及了资本市场的正常运转，因此，探讨如何完善上市公司的治理结构并构建与之相适应的会计监管模式，成为研究的重点。本文分析了我国上市公司存在问题的主要原因并提出改进的对策，以维护我国社会主义市场经济的健康发展。

Study on the Related Problems of Accounting Supervisiopn of the Listed Companies Shenyang Metro Company Limited

With the rapid development of China＇ s economy, the disordered accounting supervision caused by defaults of control structure of China＇ s listed com- panies have exposed,seroiusly endangering normal operation of capital market. Therefore,probing into how to in：prove control structure of the listed companies and to construct an accounting supervision pattern adapted to it has become the focal point of conducting this research. This paper analyzes the main cause of problems existed and then puts forward the countermeasures to impprove accounting supervision with a view to safeguarding sound development of China＇s socialist market economy.