Research On The Establishment Of Effective Accounting Regulatory System In China's Stock Market

Recently, along with the continuous developments of stock market, many problems emerged in the stock market like accounting finance cheating and auditing are focused by the public and the regulatory department of government. Nevertheless, during the process of accounting regulation of stock market, between the system development and the efficiency , there is deep gap hardly to fill up. After the re-amendment of company law and portfolio law along with the reform of non-tradable shares, the stock market confronts new opportunities, at the same time also exists challenges. Numerous rules which aimed to regulate the behaviors of the listed Co. have been issued and implemented. How to execute them efficiently has become the most important problem.Thus, based on the research of the accounting regulatory theory and practice, we propose that the market must establish the organizational system and the operational system of accounting regulation when in the post-period of non-tradable share's reform, and all of these activities will finally help achieve the goal of accounting regulations, prompt the innovations of listed companies, improve the entire qualities of listed companies, as well as make the foundations of capital market steady.This paper mainly uses the normative research methods, firstly applies economics and law's theory to demonstrate the theory basis of the stock market accounting regulations, then introduces the induction analysis to manifest the challenge that the accounting regualtions meet, at last by using logic deductions and inductions methods, the thesis raises the solutions that the stock market must establish the organizational system and the operational system of accounting regulation when in the post-period of non-tradable share's reform.