双汇物流有限公司会计监管问题研究

摘    要
会计信息披露问题日益严重，给国家、社会带来了很大的危害，加强会计监管，已成为市场管理者的政策之重。会计监管可以有效性地防止公司管理层操纵会计信息生成、披露的过程，从而保护投资者的利益，维护资本市场的健康运行与发展。合理的会计监管模式是会计监管者充分发挥监管作用的机制保障。文章首先阐述了会计监管相关理论，通过对黑龙江双汇物流有限公司会计监管存在问题进行分析，从而构建了一个以法律制度为前提，以政府监管为主导，以公司内部监管为基础，以行业自律监管为辅助的新型会计监管模式。

关键词：黑龙江双汇物流有限公司；会计监管；监管主体

Heilongjiang shuanghui logistics Co, LTD.Accounting
supervision research problems
Abstract
Accounting information disclosed the question increasingly serious, to the country, the society brought great harm. Strengthen theaccounting supervision, has become the policies of the market regulator heavy. Accounting supervision effectiveness can prevent manipulation company management accounting information disclosure, the process of formation, in order to protect the interests of investors and safeguard the health of the capital market operation and development. Reasonable accounting supervision mode is accounting regulators give full play to the role of supervision mechanism safeguard. This article first expounds the related theory accounting supervision, through the heilongjiang shuanghui logistics Co, LTD, the analysis of existing problems of the accounting supervision, and then construct a legal system for the premise, the government supervision for the leading to internal supervision as the basis, the self-discipline for auxiliary of the new regulatory accounting supervision mode.

Key words: heilongjiang shuanghui logistics Co, LTD; Accounting supervision;
          regulatory body

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