资本市场金融企业上市与我国会计改革

Capital market, financial enterprises on market and accounting system reform in China

会计与资本市场密切相关,会计制度改革对资本市场的规范发展至关重要,资本市场越规范,越要求会计准则国际化,分析了会计与资本市场的关系、会计制度改革中存在的问题以及对资本市场的影响,并提出相关建议。

Accounting has a close relationship with capital market. The reform in accounting system plays a vital important part in standardizing the capital market. The more standardized the capital market is, the higher demand for accounting standard to be alternation a lization shonld be. This paper elaborates the relationship between accounting and capital market as well as the problems raised in the course of the accounting system reform. It also discusses the inflnence the accountable reform has on capital market, putting forward some measures for improving it.