浅谈金融市场与财务会计关系大学 大学论文.doc

本 科 毕 业 设 计 （论 文） 题 目 __________________________________ 指导教师__________________________ 辅导教师__________________________ 学生姓名__________________________ 学生学号__________________________ _______________________________院（部）____________________________专业________________班 ______年 ___月 ___日 摘 要 金融市场与财务会计密切关联。两者正在经历许多重大变革、本文综述了其中的五个方面，即全球化、市价法、 “持续性披露”制度、前瞻性披露，以及风险管理与报告。同时，本文还讨论了相互关联的每一种变革及其所带来的研究机遇，并总结了它们对那些在高等教育体系中负责拨款和其他重要事项的人士的启步。 关键词：金融市场、财务会计、会计发展 目 录 一、引言···············································4 1.1财务会计和金融市场的关系··································4 1.2 财务会计在金融市场的前景，研究其背景和目的················4 二、金融市场与财务会计的联系····························5 2.1金融市场的基本介绍········································5 2.2财务会计的基本介绍········································5 三、金融市场与财务会计的未来为什么是相关联的············7 3.1金融市场与财务会计这两者并非是一直相关联的················7 3.2金融市场与财务会计如何关联的······························7 四、会计准则的作用······································9 4.1会计准则可以有效解决代理问题·······························9 4.2金融市场下的会计准则的影响································10 五、以资本市场为基础的研究在确定财务会计准则中的作用······12 5.1以资本市场为基础的研究在确定财务会计准则中的作用是积极的但是也是有限的················································12 六、金融市场的发展方向及其对财务会计(研究)的意义·········13 6.1金融市场的全球化·········································13 6.2市价法···················································14 6.3持续性披露···············································15 6.4前瞻性披露···············································16 6.5风险管理与报告···········································17 七、对会计高等教育系统的启示·····························19 7.1启示一：早培养早投资，进行正确的教育投资··················19 7.2启示二：建立健全金融市场相关会计的问题研究················19 八、结束语···············································21 参考文献··························································22 浅谈金融市场与财务会计关系 一、引言 金融市场的未来发展如何，以及这一发展对会计业、会计教育及会计研究的含义是什么？今天，我愿意浅谈一下金融市场与财务会计的关系。 1.1 金融市场和财务会计的关系 我认为广义的财务会计是运转良好的金融市场，尤其是股权市场的核心。但是对财务会计的需求正在发生变化。 1.2 财务会计在金融市场的前景，研究其背景和目的 本文拟探讨将会发生重大变革的五个方面。会计准则的国际化。虽然多年来会计一直存在着跨国界的影响