Research on Accounting Regulation in the Securities Market

Author: Xu Jingzhang
Publisher:
Publish Date: 2002-05-01
Features: Based on theoretical analysis of regulation and an understanding of the functions, composition, and risks of the securities market, this book explores the numerous issues in accounting information disclosure in China's securities market from the perspective of the "blood relationship" between the securities market and information disclosure systems. It further establishes the concept of accounting regulation in the securities market. In this book, the author analyzes the overall objectives of securities market regulation and the specific objectives of accounting regulation in an interconnected manner, defines the status of the Ministry of Finance, the China Securities Regulatory Commission (CSRC), and accounting firms as the main subjects of accounting regulation, and clearly identifies listed companies and accounting firms as the specific targets of accounting regulation. Additionally, the author elaborates on specific countermeasures for accounting regulation in response to commonly prevalent related-party transactions and earnings management in China's securities market.