论证券市场的会计监管

证券市场存在着会计市场失灵、会计造假案件频发、法律的不完备性等一系列问题，股权分置改革后，随着市场规模的进一步扩大，又会出现许多新的问题，因此证券市场的会计监管就显得十分必要。为了提高证券市场会计监管的效率，应该以政府监管为主导，会计师事务所的监管为辅助，同时发挥新闻媒体和学术界在监管中的积极作用。

Discussion on the Accounting Supervision of the Stock Market

With the failure of the accounting market, the frequent cases of false accounting and the incompleteness of legal and other issues, many new problems will occur with the further expansion of the market after the share reform. So, the accounting supervision of the stock market is becoming very necessary. In order to improve the efficiency of accounting supervision in the stock market,we take government managing as the leadership and the accountant office managing as the assistance. And at the same time, we should display the positive role of the news media and the academic circles in the process of supervising and managing.