论我国证券市场会计监管问题

Issues on Accounting Regulation of Chinese Securities Market

如何加强对证券市场的会计监管 ,是关系到我国证券市场能否稳定、健康有序发展的重大问题 ,本文根据我国证券市场会计监管的现状 ,提出了我国证券市场会计监管思路是需要进一步规范与完善会计准则和会计制度 ,证券市场监管政策需要合理化 ,此外还必须强化注册会计师审计的独立性。

How to strengthening the accounting regulation of securities market, it is a very important issue on relating to the development of stabilization, healthy and regularity for Chinese securities market. According to the actualities for the accounting regulation of Chinese Securities Market, this paper raises the thinking of accounting regulation which is to further standardizing and perfecting the accounting standards and accounting system, to rationalize the supervisory policy of securities market and to strengthen the independence of auditing for the certified public accountants.