建立控股股东、小股东、会计师事务所平衡的制度

A New Model of The Balance Among Major Stock Holders, Small Stock Holders And Accounting Agencies.

通过建立控股股东、小股东、会计师事务所之间关系的模型分析,找出现行制度的不足,然后建立一个新的模型,从制度上修正其不足,从而在制度上达到控股股东、小股东、会计师事务所三方的平衡,保证会计师事务所的独立性,最终有利于我国资本市场的发展。

Find out the shortcomings of the current rules by means of the establishment of the model among the major stock holders,small stock holders and accounting agencies.Then establish a new model to modify it so as to achieve the balance among the three in views of rule,benefiting the development of China＇s capital market.