随着我国证券交易市场的迅速发展, 我国上市公司发生了一系列会计造假事件,这些事件严重干扰了我国资本市场的健康发展,这一问题的解决在很大程度上要依靠与上市公司发展相适应的会计监管。因此,有关上市公司会计监管的研究已成为当前理论界与实务界共同关注的热点。研究这一问题,对我国上市公司的规范运作及其监管的有效实施有很大的理论和现实意义。本文主要基于我国上市公司的会计监管的现状,通过系统的提出问题、分析问题,借鉴国外成功经验,提出了建立健全我国上市公司会计监管体制的相应措施,旨在完善我国上市公司会计监管,实现保护投资者利益的监管目标,从而保障我国证券市场规范、有效地运行。翻译:as china's securities market ** developing rapidly, china's l**ted companies accounting fraud occurred in a series of events that seriously interferes with the health of china's capital market development, the settlement of th** **sue to a large extent depend on the development of l**ted companies adapted to the accounting regulation. therefore, the public company accounting oversight research community has now become the theory and practice of common concern to the hot sector. to study the **sue of china's l**ted companies and their superv**ion of normal operation of the effective implementation of a great theoretical and practical significance. th** article ** mainly based on china's l**ted companies accounting regulatory status quo, through the system to ask questions, analyze problems, learn from the successful experience of foreign countries, china proposed the establ**hment of a sound system of public company accounting oversight corresponding measures aimed at perfecting the public company accounting oversight achieve superv**ion to protect the interests of investors objectives, in order to protect china's securities market norms, the effective running. 20210311
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