The Study On Accounting Regulation In Stock Market

Taking a wide view the developed nation, accounting regulation in stock market isthe one of the core missions for the organization even national government. Althoughstock market makes progress, the research on accounting regulation in stock market is late,current theories result is not much. This thesis researches accounting regulation in stockmarket, aims at making the accounting regulation goodlier develop for our country, andpromotes the stock market efficiency, improves the market economy system, optimizesdistribution of economic resources.This thesis is divided into three chapters: first chapter, the general research onaccounting regulation. In firstly, deduces stock market need accordant accountingregulation; secondly, the definition of accounting regulation has been identified throughcomparison between different opinions, and cite the definition posed by xujingchang; thegoal of the regulation is the third subject studied; lastly, the entity and object have beenidentified scientifically, on the basis of the definition of accounting regulation.Second chapter, the study on the core of accounting regulation. Firstly, point out theaccountancy information is the core of accounting regulation; secondly, "accountingtransparency"is leaded into accounting information regulation ,and make the standard; thephenomenon of "not accounting transparency"in stock market is the third subject studied;lastly, propose some constructive suggestion on improving "accounting transparency".Third chapter, the study on the regulation of some important behavior, items.Specific accounting behavior and accounting items include the common phenomenon:earning management, related party transaction. After their general study, including: theconcept, the necessity, the motive, the harm, this thesis gives some suggestion onstrengthening accounting regulation of earning management and related party transaction.