摘 要

伴随《中共中央关于全面深化改革若干重大问题的决定》提出，健全多层次资本市场体系，推进股票发行注册制改革，多渠道推动股权融资，发展并规范债券市场，提高直接融资比重。酝酿已久的注册制终于敲定，并引起了各方面的关注。但目前最大的问题就是如何走好注册制这条道路。课题研究目的是确定注册制这一条件是否有利于我国上市企业会计制度的改革。通过研究我国上市企业会计制度的现状和发展前景，探讨出上市企业会计制度改革的办法。最后对上市企业会计制度的改革提出合理化建议。

本论文是基于中国经济市场已经经历了审批制和核准制两种阶段。同时，美国等的注册制进行的风生水起。论文主要研究内容是：(1)注册制的发展方向及其在国内外的现状；(2)上市企业会计制度的改革，其面临的问题和提出建议；（3）上市企业会计制度发展的前景；(4)注册制更好地促进会计制度的改革等问题。

研究成果表明：1.注册制下，企业会有更大的动力去提高管理和经营业绩，以保持本公司股票的质量。也有利于促进投资者投资能力的增强，降低上市成本，加速产业整合，改善企业资本结构，提升信息披露的质量从而达到会计内部财务制度的整合与提高。2.注册制使公司更加便捷地进入资本市场，并有机会利用资本市场的工具和手段，通过并购的方式进行产业整合。3.就非上市公司来说，资金来源是有限的，资金也更加稀缺。注册制开启后会有更多企业参与到股市中获取资本，从而改变了上市之前的筹资结构。

关键词：注册制；上市企业；会计制度；内部改革

Reform of the internal registration system under the conditions listed companies accounting system

ABSTRACT ：With the "CPC Central Committee on deepening reform of the overall number of major issues" put forward a sound multi-level capital market system,.promote the stock issuance registration system reform,,multi-channel financing to promote equity, to develop and standardize the bond market, improve the proportion of direct financing.Long-awaited registration system finally finalized, and caused concern in all aspects.But the biggest problem is how to take a good registration system that path.Research objective was to determine whether the conditions for the registration system in favor of the reform of enterprise accounting system to market.By studying the accounting system of listed companies of China's current situation and development prospects, explore ways to reform the accounting system of listed companies.

This paper is based on the Chinese market economy has experienced two kinds stage approval system and approval system. Meanwhile, the United States and other fast registration system conducted.The main research content is:(1)Development Status Registration System and its direction at home and abroad.(2)Reform the accounting system of listed companies, the problems they face and to make recommendations;(3)Prospects for the development of listed companies accounting system.(4)Registration system to better promote the issue of reform of the accounting system.

Research results showed that: 1.the registration system, enterprises will have greater incentive to improve the management and performance management, in order to maintain the quality of the Company's shares.But also conducive to the promotion of enhanced capability investors, reduce listing costs and accelerate industry consolidation, improving corporate capital structure, improve the quality of information disclosure so as to achieve integration and improve internal financial accounting systems.2.SUBSCRIPTION make the company more easily enter the capital market, and the opportunity to use the capital market tools and instruments, by way of mergers and acquisitions industry consolidation.3.Unlisted companies, funding sources are limited, funds are more scarce. After the registration system will open more enterprises to participate in the stock market in access to capital, thus changing the funding structure before listing.

Keyword：SUBSCRIPTION; Listed companies; Accounting system; Internal reforms

目录

第一章 绪论 1

1.1研究背景 1

1.2研究意义 1

1.3国内外研究现状 2

1.3.1国内研究现状 2

1.3.2国外研究现状 4

1.4本课题研究的目的和内容 5

1.4.1研究目的 5

1.4.2研究内容 6

第二章 注册制概述 7

2.1注册制的定义 7

2.2注册制的前提 7

2.3注册制对比核准制 7

2.4注册制的发展前景 8

第三章 会计制度的改革 9

3.1上市企业目前实行的会计制度 9

3.2会计制度改革典型例子 10

3.3会计制度改革模式的走向 13

第四章 会计制度改革的深化 14

4.1 企业在会计制度改革时面临的问题 17

4.2 探索问题产生的原因 18

4.3 通过对比西方国家深化会计制度改革 20

第五章 注册制与会计制度改革 22

5.1 对比非注册制上市企业会计制度 22

5.2 注册制促进了上市企业会计制度改革 23

5.3 对注册制条件下企业会计制度的改革提出合理建议 23

第六章 结论与展望 25

6.1 结论 25

6.2 展望 26

致谢 27

参考文献 27

1. 绪论

1.1研究背景

注册制是一种发行公司的财务公开制度，以美国为代表。按照注册制的要求，发行人申请发行股票时，必须依法将公开的各种资料完全准确地向证券监管机构申报。

美国1933年《证券法》和1934年《证券交易法》颁布之后 ,其证券发行明确采用注册制度,它的资本市场发展走在世界的前端,资本市场层次丰富完整，是实施股票注册制相对比较成熟的国家。美国公司在美国境内上市并发行证券，除有豁免注册的情况外，一般必须在联邦与有所涉及的州两个层面同时注册，联邦证券发行监管以信息披露的要求为主，而各州的证券发行监管则普遍实行实质审核。