美国证券市场与会计行为的规范及我国的借鉴

How to draw lessons from American experience of standard between security market and accounting behavior

回顾 2 0 0 1年的证券市场 ,“银广夏”事件可谓是一石激起千层浪 ,使得证券市场与会计行为如何规范便迫在眉睫。我们有必要借鉴有 2 0 0年证券市场演化历程的美国的经验而完善我国的会计规范实施机制 ,使“银广夏”事件不再重演。

We reviewed security market of last year, 'Yin Guang Xia' event was very important. It is very emergency how to standard security market and accounting behavior. We must draw lessons from American experience and perfect our accounting standard system.