我国证券市场会计规范浅析

Brief Analysis of Accounting Regulation in China's Securities Market

证券市场的会计规范应当是指所有的保证证券市场正常运行、对上市公司的会计实务及其信息披露发挥指导作用的法规、准则和制度总称。在我国 ,证券市场的会计规范包括 :会计准则、《公司法》、《证券法》等经济法规 ,以及会计法、会计信息披露制度、注册会计师审计制度等。

Accounting regulation in China’s securities market should be the general name of laws,norms,and systems,which ensure smooth operation in the securities market and ensure correct disclosure of the accounting practice and information of the listed companies.In China ,the accounting regulation in the securities market relates to such economic laws as Accounting Norms,Company Law,Securities Act,as well as Accounting Act,Accounting Information Disclosure Regulations,Auditing System of CPA,etc.