《企业会计准则》对我国证券市场会计监管的影响

会计准则与上市公司、证券市场有着密切的关系,证券市场暴露出的问题推动了会计准则的研究和发展,会计准则的出台和完善规范了证券市场的运作。我国2006年《企业会计准则》的实施在提高上市公司会计信息质量的可靠性和相关性的同时,也产生了不利影响,证券市场会计监管应重点关注上市公司和会计师事务由此所可能产生的不规范会计行为,加强对公允价值运用、资产价值真实性等的监管。

An Analysis of Influence of Accounting Standards on China Securities Market Regulation

There is a close relationship existed in accounting standards and listed companies. The problems existed in securities business promote the development of accounting standards and the accounting standards regulates the operation of securities business. The implementation of China Accounting Standards in 2006 improves the reliability and relevance of accounting information of listed companies, at the same time, it has a negative impact. Therefore, accounting supervision should focus on abnormal accounting behavior in listed companies, the use of fair value and the authenticity of asset value.