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一、民间会计师职业与证券市场的历史交往 1.泡沫事件迎来了民间会计师职业 世界上民间会计师职业最早的一次突出的专业贡献,竟然是它与证券交易的交往。那是1710年在英国筹设的南海公司,它一上来便大吹法螺,从捕鲸到特许专卖非洲黑奴,什么买卖都做,稳能一本万利,以虚构的繁荣远景骗取投资者和债权人的相信,纷纷投资。100镑面值的股票上涨到1020镑!但是由于一事无成和当权者的营私舞弊,公司倒闭了!股票市价一落千丈,真象泡沫一样,热门股票立刻成为泡影。所以被称为“南海泡沫事件”。
First, the history of private accountants career and the securities market exchanges 1. The bubble event ushered in the profession of private accountants in the profession of civil accountants earliest a prominent professional contribution, turned out to be its dealings with the securities. It was the Nanhai company raised in the United Kingdom in 1710. As soon as it came up, it would blow big bulls and snatch whales to monopolize the sale of African nigres. What to do and what to buy and sell would do a good job of fooling investors and creditors from believing in fictitious prosperous prospects , Have invested. 100 pound denominated stocks rose to 1020 pounds! However, due to the failure of the matter and the mallet of the people in power, the company went bankrupt! Stock market plummeted, like the real bubble, hot stocks immediately became a bubble. So called “South China Sea bubble incident.”