摘要随着全球经济一体化的发展，国内外经济环境的变化，资本市场和证券市场的建立、完善与发展，人们对会计资源的需求越来越大。会计市场的建立与健全对避免会计资源的不合理配置尤为重要。使会计市场培养更多的会计工作者服务于经济市场和资本市场，从而达到经济市场和资本市场的高效运行，推动国内外经济进一步发展的目标。针对目前我国会计市场的发展现状，本文采用因素分析法对目前国内会计市场上所存在的问题、现状及原因进行分析，并从现阶段会计市场管理这一角度提出笔者的看法。会计工作者、会计师事务所、会计信息等在会计市场中扮演着重要的角色，我们无法忽视会计市场上出现的信息失灵、会计舞弊、职业道德缺失所造成的严重问题。因此，采取必要的措施完善与健全会计市场迫在眉睫。84934

毕业论文关键词：会计市场；会计信息市场；职业道德；市场管理

Research on the establishment and perfection of accounting market

Abstract    With the development of global economic integration, the changes of economic environment at home and abroad, the establishment, improvement and development of capital market and security market, the demand for accounting resources is becoming more and more big。 The establishment and perfection of the accounting market is particularly important to avoid the unreasonable allocation of the accounting resources。 So that the accounting market to train more accounting workers to serve the economic market and the capital market, so as to achieve the efficient operation of the economic market and capital market, and promote the further development of domestic and foreign economic goals。 In view of the current situation of the development of accounting market in our country。 In this paper, the factor analysis method carries on the analysis to the current domestic accounting market on the existence of the problems, and the reasons for the present situation, and from the angle of accounting market management at present and puts forward the views。 Accountants, accounting firms, accounting information and other in accounting market plays an important role, we can not ignore the market accounting information failure, accounting fraud, caused by the lack of professional ethics serious problems。 Therefore, it is urgent to take the necessary measures to improve and perfect the accounting market。 

Key words: Accounting market; Accounting information market; Professional                   ethics; Market management

目录

0 引言 1

1 会计市场的基本理论 1

1。1会计市场的定义 1

1。2 会计市场的组成部分 2

1。3 会计市场的交易规则 4

1。4改革开放对会计信息市场的作用 5

2 会计市场基本现状，存在问题及分析 6

2。1 会计服务市场的现状，存在的问题及分析 6

2。2 会计教育市场的现状，存在的问题及分析 6

2。3 会计人才市场的现状，存在的问题及分析 7

2。4 会计软件市场的现状，存在的问题及分析 7

2。5 会计信息市场的现状，存在的问题及分析 8

3 建立健全会计市场合理化的建议和对策研究