【摘要】本文結(jié)合了2013年被證監(jiān)會指出的三峽新材財務(wù)舞弊的案例，分別從政府監(jiān)管、民間審計以及公司內(nèi)部控制三個方面進行剖析，主要分析了三峽新材會計信息披露在監(jiān)管過程中存在的問題，據(jù)此，文章從以下三個方面提出相關(guān)對策建議：（1）加強對上市公司財務(wù)舞弊的調(diào)查與處罰力度；（2）提高注冊會計師審計的獨立性；（3）優(yōu)化企業(yè)內(nèi)部控制管理。

【關(guān)鍵詞】上市公司 信息披露 監(jiān)管 對策建議

【Abstract】This paper analyzes the current situation of accounting information disclosure and supervision of listed companies in China, The paper analyzes the problems existing in the process of supervision and management of the information disclosure of the Three Gorges New Materials, and the article analyzes the following three aspects from the following three aspects: the case study of the financial information of the Three Gorges Project, which is based on the following aspects: the government supervision, the private audit and the internal control of the company. (2) to improve the independence of the CPA audit; (3) to optimize the internal control management of enterprises. (2) to improve the independence of the audit of certified public accountants; (3) to optimize the management of internal control.

【Key words】The listed company  The supervision of Accounting  Information disclosure countermeasures and Suggestion