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当前我国证券市场的发展还处于很不成熟的阶段,对于会计监管的规定还很不完善,证券市场的会计监管对资本市场的有效运行和保护投资者的利益是非常重要的,关系到我国证券市场能否稳定、健康有序发展。对证券市场实施监管有助于克服各种证券市场缺陷,保护市场参与者的合法利益,维护证券市场的公平、透明与效率,促进证券市场的机制运行和功能发挥,保证证券市场的稳定健全,促进整个国民经济的发展。
At present, the development of China’s securities market is still in a very immature stage. The regulations on accounting supervision are still far from perfect. The accounting supervision of the securities market is very important for the effective operation of the capital market and the protection of investors’ interests. Whether the market is stable, healthy and orderly development. To supervise the securities market can help to overcome the defects of various securities markets, protect the legitimate interests of market participants, safeguard the fairness, transparency and efficiency of the securities market, promote the mechanism operation and functions of the securities market, ensure the stability and soundness of the securities market, Promote the development of the entire national economy.