There is no true heavy weight champion, since the introduction of new championship belts. WBA, WBC, IBF etc etc. the only way to tell if there is a true champion would be for a boxer to win all of the current belts, but as there are so many, there is a slim chance of that happening. There are the best pound-for-pound fighters, these fighters can range from all divisions eg. bantamwieght and flywieght all the way to heavywieght. although these fighters are usually in the middlewieght division.
Back to the question, like I said there would be no true champion unless a single heavywieght fighter collects all of the current belts.
The WBC and WBA are considred the most presticious of all the belts, the current holders of these belts are:David Haye(Britain), who is the current WBA heavywieght champion and the current WBC champion is Vitali Klitschiko(Ukrain).
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The Championship (of Boxing) is four-times divided. Wladimir Klitschko owns two (2) of the major belts ("IBO" is a second eschelon title and is NOT COUNTED). Vitali Klitschko owns a belt. An Englishman owns the fourth title.
vitali klitschko ~ wbc titleholder
ruslan chagaev ~ wba "regular" titleholder
nicolai valuev ~ wba "interm" titleholder
vladimir klitschko ~ ibf / wbo / ibo / ring magazine champion
confusing i know, but that's the way it is
http://www.boxrec.com/list_bouts.php?human_id=7035&cat=boxer