金融市场与财务会计

FINANCIAL MARKETS AND FINANCIAL ACCOUNTING

金融市场与财务会计密切关联。两者正在经历许多重大变革，本文综述了其中的五个方面，即全球化、市价法、“持续性披露”制度、前瞻性披露，以及风险管理与报告。同时，本文还讨论了相互关联的每一种变革及其所带来的研究机遇，并总结了它们对那些在高等教育体系中负责拨款和其他重要事项的人士的启示。

Financial markets and financial accounting are closely linked. Five of the many areas of change in financial markets and financial accounting are identified： globalization; markingto-market; ＇continuous disclosure＇ regimes; forward-looking disclosures; and the management and reporting of risk. Each interrelated change is discussed, along with the type of research opportunity it will create. Implications are also drawn for those charged with responsibility for funding and other priorities in higher education.