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一、证券市场发展是会计准则发展的根本动力会计准则是随着证券市场的发展而逐渐发展成熟起来的。美国公认会计准则的建立是在为证券市场服务的基础上成熟起来的。在1900-1933年间,美国以股份公司形式组建的企业日渐增多,证券市场在社会经济生活中发挥目益重要的作用;然而,在证券市场发展初期,上市企业更多地重视市场的筹资功能,市场监管也相对宽松,缺乏有效的会计信息披露规范,致使企业管理当局能够控制财务信息披露的内容与形式,对会计信息进行操纵。会计的目的更多地是满足内部管理者的需要。这种状况随着上市公司的增多,引起了投资者和债权人的广泛不满。
First, the development of the securities market is the fundamental driving force for the development of accounting standards Accounting standards are gradually developed as the stock market matures. The establishment of US GAAP is based on the service of the stock market matured. In the period from 1900 to 1933, the number of enterprises formed by the United States in the form of joint-stock companies increased day by day, and the stock market played an important and important role in the social and economic life. However, in the initial stage of stock market development, listed companies paid more attention to the financing function of the market, Market supervision is also relatively loose, the lack of effective accounting information disclosure norms, enabling business management to control the content and form of financial disclosure, the manipulation of accounting information. The purpose of accounting is more to meet the needs of internal managers. This situation with the increase of listed companies, causing widespread dissatisfaction with investors and creditors.