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北美作业代写:Accounting and capital markets

2018-09-18 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Accounting and capital markets,供大家参考学习,这篇论文讨论了会计与资本市场。在现代资本市场发展过程中,资本市场给经济发展带来了不同程度的影响,在这些影响发生时,资本市场危机的发生并不是由于其本身的问题引发的,而是由于受到多方面的因素影响。资本市场越发达,资本市场的保障基础越重要,会计发展也越快,会计信息和会计监控的作用也就越明显。会计与资本市场的关系也不仅是服务于被服务的关系,更是一个相互影响的关系。

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In the process of development of modern capital market, capital market for financing and resource allocation center, has become an indispensable part in modern economic life, but it also has brought economic development, the influence of different level in these effects occur, the capital market crisis is not due to its own problems, but due to various factors. In the final analysis, capital market is a market where property rights are traded, and the relationship it embodies is essentially a property rights relationship. A good property rights system must be guaranteed in two aspects: on the one hand, it requires a sound legal system to protect property rights; on the other hand, it requires corresponding accounting information and accounting control to be guaranteed. In this sense, accounting is responsible for protecting the subject of property rights, and defining, measuring, recording, reporting and controlling the property rights, thus becoming the core factor of the capital market. The more developed the capital market, the more important the guarantee foundation of the capital market, the faster the accounting development, and the more obvious the role of accounting information and accounting supervision. The relationship between accounting and capital market is not only a relationship serving the service, but also a relationship of mutual promotion and mutual influence.

The great depression of 1929-1933 enabled people to have a full understanding of the guaranteeing role of accounting and accounting information, and thus led to the emergence of a model of capital market regulation with both governmental administrative regulation and industry self-discipline, which eventually led to the formation of unified accounting standards.

According to his many years of stock market price movements, the Eugene F. Fama empirical research put forward effective capital market hypothesis in 1970, thought in a society full of information exchange and competition, a specific information can be investors know immediately, then, the competition of the stock market will drive stock prices fully reflect the information in time, so as to make the investors according to the information that there is no abnormal compensation of deals, but can only earn the average market return rate of risk adjustment. Eugene F. Fama mainly discusses the relationship between accounting information and asset pricing. His theory has a great influence on the research methods of accounting field. Many research results on accounting information are built on this basis.

The end of the 19th century, the theory of regulation, the early theory mainly pareto and pigou's welfare economics is put forward on the basis of the regulation of public interest theory, control theory of interest groups, produced by the later period of the 20th century "regulatory capture theory of government regulation" questions, in the 1980 s after the theory of asymmetric information and incomplete information, demonstrates the necessity and importance of government regulation. The theory of regulation also has a certain influence on the accounting field.

In recent years, the problem of capital market has gradually become the focus of attention of accounting scholars. The research scope mainly focuses on the following aspects: the accounting treatment of listed companies; Corporate governance of listed companies; Accounting information problems of listed companies; Financial problems of listed companies. Before, most of them focused on the one-way guarantee of accounting to the capital market while ignoring the impact of the capital market on accounting. From the historical perspective, this article attempts to relationship between capital market and the development of accounting as the main line, from a macro standpoint to explore, the integrated use of inductive and deductive method, using the method of historical analysis, evolution and a variety of economic theory framework, from the perspective of different period, different relationship between capital market and accounting are studied, in order to find out the dynamic relationship between the two.

Capital market is mainly a system of financing by means of securities credit, guiding capital flow through securities trading activities and promoting economic development through effective and reasonable allocation of resources. No matter how the form of securities changes, the relationship it embodies is always a property right relationship. As a result of securities, the capital market can achieve the goal of reasonable allocation of economic resources through the function of financing, investment, pricing and incentive.

In the initial stage of capital market, the influence of accounting on capital market can be understood from the following aspects: the role of accounting in the formation of capital market, the dependency of property right on accounting development, property right maintenance and controlled accounting is reflected in the evolution process of the whole capital market. The role of accounting in fiduciary responsibility identification and enterprise internal management. Without the evaluation of fiduciary responsibility by the accountant and the information provided by the accountant about the company's operation management and capital movement, the company's operation can hardly achieve the expected effect. The role of accounting information disclosed to the public. Without reliable financial information, it is almost impossible for investors and creditors to make decisions conducive to their own development, and capital market participants can only make decisions based on subjective assumptions.

The relationship between modern capital market and accounting is basically a benign interactive relationship. Firstly, the complex property structure of capital market provides the basis for the accounting to perfect its theoretical system. Secondly, while serving the property rights and capital markets, accounting completed the transition from bookkeeping to modern accounting and opened up new fields, such as equity theory, depreciation theory, cost accounting and information disclosure theory all developed and matured in this period. Finally, the demand of capital market regulation promotes the establishment and improvement of accounting supervision system, which strengthens the macroscopic management function of accounting. The development of accounting must adapt to the development of capital market. When the development of accounting ADAPTS to the development of capital market, accounting can promote the development of capital market. On the contrary, the operation of capital market will be abnormal, and even endanger the financial market and the whole economic market system.

After the 1970 s, the world capital markets height prosperity, and generate the securitization of financial market, capital market liberalization, and new characteristics of capital market internationalization, these new features necessary to have a great impact on accounting, if do not pay attention to the impact of the new change of accounting, is bound to lead to the contradiction between capital market and accounting, causing the crisis of capital market. These new features of capital market not only challenge modern accounting, but also give modern accounting development opportunities, accounting must adapt to the needs of capital market through development. Similarly, in our country, the capital market inefficient or ineffective is the direct cause of accounting problems, and the problem of accounting to a large extent influenced by capital market positioning, of course, China's capital market accounting in addition to the influence of capital market positioning, also by the defects of the regulatory system itself and the company internal accounting information system and the influence of the internal control system development. Fortunately, in recent years, China's capital market regulatory and accounting authorities have conducted comprehensive management of China's capital market, and the problem of capital market accumulation for many years is gradually solved.

The history of capital market is not only the history of modern and modern accounting, but also the history of the relationship between accounting and capital market. The relationship between capital market and accounting is one of mutual influence, mutual dependence and mutual promotion. On the one hand, accounting provides information and management guarantee for the emergence and development of capital market; on the other hand, the complex property right relationship of capital market provides the environment and conditions for accounting to expand the field and improve the theoretical system of methods. Without accounting, it is difficult for the capital market to emerge and develop. Similarly, without the broad sky provided by the capital market, the theory of accounting cannot be developed to today's height, and the status and role of accounting cannot be widely recognized. In short, capital market and accounting influence each other and promote each other in the development process, improving their functions and quality. Nowadays, with the acceleration of economic globalization and capital internationalization, the relationship between accounting and capital market becomes more inseparable. The relationship between capital market and accounting is an evolving dynamic relationship. The capital market in different periods has different characteristics, and the capital market in different countries or regions has different characteristics. Correspondingly, the relationship between capital market and accounting also presents different characteristics. The forms of the relationship between capital market and accounting are different in different periods, and the requirements of accounting and accounting information are also different. In modern times, capital market has higher requirements on accounting standards and international coordination mechanism of accounting supervision. Therefore, the relationship between the capital market and accounting must change as the capital market plays a bigger role in the world economy, has a wider influence, and the profit model, product form and transaction mode of the capital market are increasingly diversified.

In the process of economic globalization and capital internationalization, some new characteristics have appeared in the capital market, and accounting faces new challenges and development opportunities. Therefore, it is necessary to keep pace with The Times to meet the needs of the capital market. Therefore, the following aspects should not be ignored: first, pay attention to the measurement, information disclosure and risk monitoring of derivative financial instruments, strive to maintain the advanced nature of accounting itself, and prevent the failure of accounting technology and method system from leading to major disasters. 2. Correct handling of the relationship between safety and efficiency: in today's economic globalization, if the regulation is too strict, market segmentation is artificial, liquidity is insufficient and comprehensive innovation ability is insufficient, the capital market competitiveness will be reduced, so security and efficiency must be taken into account. Third: strengthen international cooperation in accounting. In order to adapt to the development of the increasingly internationalized capital market, the accounting field must make efforts to establish a global unified accounting information standard to prevent the occurrence of financial risks.

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