论资本市场与会计的演化关系

现有关于资本市场与会计关系的文献主要探讨会计对资本市场的单向保障作用,而忽略了资本市场对会计的影响,本文通过对资本市场与会计演化关系史的考察,以历史的视角,运用产权理论和演化理论的分析方法,论证了资本市场与会计的关系是一种相互影响、相互依存、相互促进的关系。一方面,会计为资本市场的产生和发展提供了信息和管理保障,另一方面,资本市场复杂的产权关系又为会计提供了拓展领域和完善方法理论体系的环境与条件。只有理顺了会计信息编制、披露和监管体制,正确处理好资本市场与会计的关系,提高了会计信息质量,才能保证资本市场功能的正常发挥。

The Evolutionary Correlation Between Capital Market and Accounting

Capital market is a market for the transaction of property rights,reflecting a kind of property rights relationship in essence.Its function is finally represented by price and benefit.Therefore,accounting that naturally shouldering the protecting,certifying,measuring,recording,reporting and controlling property rights is a key factor.The success and failure of capital market in the history proves more deeply that the correlation between capital market and accounting is interdependent,mutually promoted and mutually influenced.Through analyzing,this dissertation draws the conclusion as follows: the variable tendency between capital market and accounting is the same direction and so accounting must develop with capital market in harmony and advance mutually.