Rearch On Accounting Supervision Of Chinese Securities Markets

Effective operation of the securities markets is related with reasonable and effective accounting supervision. The United States and other developed countries give us a lesson that only by strengthening the accounting supervision of securities market to ensure the effective functioning of the securities market.It has 16 years from the establishment of our securities market. Despite accounting regulation in the securities market has made remarkable achievements, but the securities market still repeated accounting illegal acts, the frequent cases seriously disrupt the healthy development of China's securities market. The explanation from the securities market economics with accounting regulation, I analysis many problems existing in current accounting supervision of securities market, in light of China's actual situation to improve system of accounting supervision, and the need to focus on several issues of a more in-depth study.It is divided into five chapters and Chapter II, III and IV is the core of the paper. The basic structure of papers is:Chapter I is Introduction of papers, including the background of main research questions, research purposes, meaning the selection of subjects, research methods and innovations.Chapter II, From the perspective of economics, I used respectively effective market theory, asymmetric information theory and game theory to analysis necessary of the securities market accounting supervision.Chapter III, firstly, I analyzed the accounting problems of China's securities market regulation and their causes; Secondly, I analyzed the US securities market experience and summarized several enlightenments; Finally, in light of China's actual situation of the securities market I improved the system of accounting supervision.Chapter IV, The analyses focused on three issues: information disclosure of listed companies, supervising the Regulator of market and civil liability to securities market investors. In the end I proposed solutions to those issues.Chapter V is the conclusion and the limitations of the paper.