我國證券市場會計監(jiān)管研究.pdf

1、河北大學碩士學位論文我國證券市場會計監(jiān)管研究姓名：張勇申請學位級別：碩士專業(yè)：會計學指導教師：康書生20050601AbstractTakingawideview—thedevelopednation，accountingregulationinstockmarketistheoneofthecoremissionsfortheorganizationevennationalgovernmentAlthoughstockmarketma

2、kesprogress，theresearchonaccountingregulationinstockmarketislate，currenttheofesresultisnotmuchThisthesisresearchesaccountingregulationinstockmarket，aimsatmakingtheaccountingregulationgoodlierdevelopforourcountry，andpromo

3、testhestockmarketefficiency，improvesthemarketeconomysystem，optimizesdistributionofeconomicresources。Thisthesisisdividedintothreechapters：firstchapter，thegeneralresearchonaccountingregulationInfirstly，deducesstockmarketne

4、edaccordantaccountingregulation；secondly，thedefinitionofaccountingregulationhasbeenidentifiedthroughcomparisonbetweendifferentopinions，andcitethedefinitionposedbyxujingchang；thegoaloftheregulationisthethirdSUbJcotstudied

5、；lastly，theentityandobjecthavebeenidentifiedscientifically，onthebasisofthedefinitionofaccountingregulationSecondchapter，thestudyonthecoreofaccountingregulation，Firstly，pointouttheaccountancyinformationisthecoreofaccounti

6、ngregulation；secondly，“accountingtransparency”isleadedintoaccountinginformationregulation，andmakethestandard；thephenomenonof“notaccountingtransparency’’instockmarketisthethirdsubjectstudied；lastly，proposesomeconstructive

7、suggestiononimproving“accountingtransparency”Thirdchapter，thestudyontheregulationofsomeimportantbehavior，itemsSpecificaccountingbehaviorandaccountingitemsincludethecommonphenomenon：earningmanagement，relatedpartytransacti

8、onAftertheirgeneralstudy，including：theconcept，thenecessity，themotive，theharm，thisthesisgivessomesuggestionOnstrengtheningaccountingregulationofearningmanagementandrelatedpartytransaction，Keywordsstockmarketaccountingregu