证券市场的会计规范与会计准则

发布时间：2018-07-21 10:44

【摘要】：正证券市场的会计规范涉及到诸多问题,如公开发行股票的公司其会计实务的规范、公司会计信息披露的规范、注册会计师执行审计监督的规范等。笔者认为,要妥善解决我国证券市场中所有这一切会计规范问题,离不开规范体系的核心,那就是会计准则。《公司法》和正在草拟的《证券法》等固然是证券市场实施会计规范的依据,在整个会计规范体系中居于最高层次的主导地位,然而,法律的规定不能取代会计实务中具体的处理标准,也不可能对会计信息披露的内容与质量作出比较具体的规范,更不能把注册会计师审计监督中诸多的业务准绳网罗无遗。法律只能规范必须做什么,不准做什么,不按规定行事将受到什么处罚等。法律不可能提供怎么做才是比较公允地向证券市场反映了公司财务状况与经营成
[Abstract]:The accounting standard of the stock market involves many problems, such as the accounting practice of the publicly issued stock company, the standard of the disclosure of the company's accounting information, the norm of the certified public accountant's carrying out the audit supervision, etc. The author believes that to properly solve all these accounting standard problems in our securities market, we cannot do without the core of the normative system. That is the accounting standard. The Company Law and the Securities Law, which are being drafted, are the basis for the implementation of accounting standards in the securities market and occupy the leading position at the highest level in the whole accounting standard system. However, The provisions of the law can not replace the specific standards in accounting practice, nor can the content and quality of the disclosure of accounting information be regulated more concretely, let alone the many operational criteria in the audit supervision of certified public accountants. The law can only regulate what must be done, what not to do, and what punishment it will receive if it does not act according to the regulations. It is impossible for the law to provide what to do is to fairly reflect the financial position and operation of the company to the stock market
【分类号】：F233

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