Accountant Occupation Judgment In The Securities Application Question Research

As the socialist market economy in Chinese booming stock market enjoyed by the entire economy is becoming increasingly important. How to ensure efficient and orderly operation of securities markets, as securities regulators in the core of the problem. Listed companies to ensure the smooth development of enterprises to raise capital at the same time, the legitimate interests of investors also need to be strong protection, and securities regulation is to safeguard the interests of investors can be said that the most powerful means, securities regulators and staff need to have effective means of listed companies to review the various economic issues, evaluation, to ensure that investors receive information about the real and effective. Regulators to determine the accounting profession is an indispensable means of supervision, this means you can fill the gaps in rules and laws and regulations, supervision and management personnel in the regulatory process, no legal basis for some of the issues, a comprehensive the use of the accounting profession to determine, for a reasonable analysis and processing. In a number of thorny issues, even more than simply accounting profession to determine the laws and regulations can play a greater role. Based on the accounting profession to determine the content, characteristics and description of the status quo reveals the accounting profession to determine the significance of the application of securities regulation.Based on the above issues, this paper describes introduction, the second part of the first from an overview of the accounting profession to determine the start to explain the accounting profession to determine the content of the accounting profession to determine the characteristics and to determine the status of the accounting profession in China.The third part of the view of the accounting profession to determine the practical operation of the securities regulatory Although widely used, but in the lack of relevant studies theorists put forward in the accounting profession to determine the significance of the application of securities regulation, respectively, from the fit, and greater compliance, effective, operational, to improve the quality of accounting information to improve the resilience of regulators to speed up international standards, to improve the quality of supervision in six areas analyzed.The fourth section presents the accounting profession to determine the application under the securities regulatory environment possible problems, respectively, from China’s macro environment and the history of securities regulation in three aspects are discussed.The fifth part is the core of this chapter, by the accounting profession to determine the current number of areas of existing methods and measures, combined with the securities regulatory environment and the characteristics of the specific areas proposed in the accounting profession to determine the application of securities regulation in a series of measures. Including raising the capacity of regulators to determine the accounting profession, standard procedures for determining the accounting profession, improve the accounting profession to determine the system, establishing a performance evaluation system in four areas.Sixth section presents the accounting profession to determine the application of the securities regulatory outlook, the introduction of the accounting profession to determine the system, the existing mature computerized accounting and securities industries integrate network system, the securities regulatory work of information technology improve the application of the accounting profession to determine the efficiency and quality.Through this research, hoping to determine the accounting profession in China’s securities regulatory work in the application plays a guiding role.