【摘要】本文结合了2013年被证监会指出的三峡新材财务舞弊的案例，分别从政府监管、民间审计以及公司内部控制三个方面进行剖析，主要分析了三峡新材会计信息披露在监管过程中存在的问题，据此，文章从以下三个方面提出相关对策建议：（1）加强对上市公司财务舞弊的调查与处罚力度；（2）提高注册会计师审计的独立性；（3）优化企业内部控制管理。

【关键词】上市公司 信息披露 监管 对策建议

【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