Research On The Accounting Regulation Measures For Protection Of Investors' Property Income

Investors occupy the greatest number of participants in the securities market. Securities market can not develop without the support of shareholders. Getting property income is the main motivation for investors to participate in securities activities. Listed companies'public accounting information is the main basis for investors to make investment decisions and participate in the securities activities. These accounting information also ensure that the securities market can operate regularly and effectively. Therefore, to protect investors acquire the property income in the securities market, we must ensure that listed companies disclose accurate, timely information and ensure that shareholders have rights to know them. But from the practical experience of Chinese securities market, it didn't develop a long time, so its related legal, financial and accounting environment need to be further improved, and regulation standards of accounting are still not high. Because of these, the interests of investors didn't receive effective protection, and our investors enthusiasm of participating becomes low. All of these hinder Chinese stock market to develop effectively.As a developing security market, to set up a fair, pen system regulation to protect the interests of investors, we have a long way to go. As an emerging securities market, China has a long way to go. This article will start from researching our country's accounting supervision in securities market focusing on investors'property income protection, then discuss the ways to improve it, and finally establish an effective market order to Chinese securities market.This article first defined the minority investor protection and investors'property income protection and so on, and then made an overview of relevant literatures at home and abroad, and an introduction of the general theories concerning emerging stock markets regulatory and minority investors. Then, this article made some international comparisons of the regulatory systems of investor protection, hoping to learn from developed countries. Following this, we gave some numeric and descripted facts showing that the legitimate rights of our investors are infringed. Based on this, this article accessed to the core part. We discussed from two aspects ,which are lacks of system and supervision to explain why our investors'rights of receiving property income were so vulnerable. Especially, we furthered our discussion of securities supervision from three levels using Information Economics and Game Theory, and tried to give some deep level explanations to investors'rights being violated frequently. Finally, based on the study above, we proposed some measures and suggestions to protect our investors'property income from the perspective of strengthening the accounting supervision of securities market.