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一、证券市场与会计行业相互促进,共同发展 中国证券市场的兴起是以证券交易所的建立为标志的。1990年12月,上海证券交易所举行了开业典礼,1991年7月,深圳证券交易所也正式投入运营。中国的证券市场作为全球新兴的证券市场之一,仍然处在试验阶段,尽管如此,随着中国经济的发展,对外开放政策的进一步深化以及企业改革进程的推进,年轻的中国证券市场取得了令人瞩目的进步。高速发展的证券市场必然大大地推动会计行业的发展。同时,会计行业的发展也强有力地支持了证券业的发展。
First, the securities market and accounting industry mutual promotion and common development The rise of China’s securities market is marked by the establishment of the stock exchange. In December 1990, the Shanghai Stock Exchange held its opening ceremony. In July 1991, the Shenzhen Stock Exchange was officially put into operation. As one of the emerging securities markets in the world, China’s securities market is still at a trial stage. However, with the development of China’s economy, the further deepening of the policy of opening up and the progress of the reform of the enterprise, the young Chinese stock market has made People’s attention to progress. The rapid development of the securities market will inevitably greatly promote the development of the accounting profession. At the same time, the development of the accounting profession also strongly supports the development of the securities industry.