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目前 ,我国证券市场日趋成熟 ,规模不断扩大 ,尤其是证券交易的二级市场发展很快。同时 ,为配合国有企业改革 ,上市公司越来越多 ,股票的交易量逐期上升 ,通过二级市场进行股票投资的法人和自然人日益增多。为了完善股票投资业务的会计核算方法 ,笔者认为 ,应该建立二级市场股
At present, the securities market in our country is maturing day by day and the scale of the securities market is constantly expanding. In particular, the secondary market for securities transactions has developed rapidly. In the meantime, in order to tie in with the reform of state-owned enterprises, more and more public companies are listed, the trading volume of stocks gradually rises, and the number of legal persons and natural persons investing in stocks through the secondary market is on the increase. In order to improve the accounting method of stock investment business, I believe that the secondary market should be established