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我国证券市场经过二十多年的发展,市场规模越来越大,越来越规范,投资者的结构也有了很大的变化,机构投资者比例逐渐增大。认识到这些变化的同时,我们也应该了解到,我国证券市场到现在仍然还有许多外界因素在影响着我们投资者的决策,给投资者带来了一些必要的和不必要的风险,这些外界因素的存在让我们了解到会计信息对证券市场的重要性,其作用是不可忽视。本文主要研究的是新形势下基于会计信息分析的证券投资风险控制,一是逐步完善会计信息市场,二是建立代理人的竞争和直接监督机制,以提高审计质量,三是引入集体诉讼制度,加大执法力度,四是提高上市公司董事会的独立性,增加董事会中独立董事的权力比重。
After more than 20 years of development in China’s securities market, the market size is getting bigger and bigger, more and more standardized, the structure of investors has also undergone great changes, and the proportion of institutional investors has gradually increased. In recognition of these changes, we should also understand that there are still many external factors still affecting the decisions of our investors in the securities market in our country, giving investors some necessary and unnecessary risks. These externalities The existence of factors make us understand the importance of accounting information on the securities market, its role can not be ignored. This paper mainly studies the risk control of securities investment based on the analysis of accounting information under the new situation. The first is to gradually perfect the accounting information market. The second is to establish the competition and direct supervision mechanism of the agents to improve the audit quality. The third is to introduce the class action system, Increase the intensity of law enforcement, four is to improve the independence of the board of directors of listed companies, increase the proportion of independent directors in the board of directors.