中文摘要：

本文对近年来由于会计违法违规行为而受到监管机构处分、处罚的上市公司进行研究，探寻其中的特征和规律，进而对那些“潜在”的违法违规公司的预警识别和监管防范提供有益的参考。文章还对上市公司实施新会计准则以后的主要变化和未来监管重点进行了分析，并对政府监管部门更有效地配置监管资源和提高监管效率提供了相关建议。

英文摘要：

The paper studied the listed companies which were punished by regulation agencies due to illegal accounting behavior, and explored their characteristics and rules, therefore to provide useful references for discovering those potential lawbreakers and increasing regulation effectiveness. The paper further analyzed the changes of regulation after the introduction of new accounting standards, and provided suggestions on improving the allocation of regulation resources and enhancing regulation efficiency .