自从1990和1991年在上海和深圳分别设立股票交易所以来中国证券市场已迅速发展。这些证券市场受到不同的政府机构调控。这些证券市场依旧存在一些调控问题。目前中国政府正在开发一套统一而完整的证券法,用以规范上市公司的会计信息揭露准则。然而中国会计标准还处在演化过程中,还不够完整〔例如设定的标 Since the establishment of stock exchanges in Shanghai and Shenzhen respectively in 1990 and 1991, the stock market in China has been growing rapidly. These securities markets are regulated by different government agencies. There are still some regulatory issues in these securities markets. At present, the Chinese government is developing a unified and complete securities law to regulate the disclosure rules of listed companies’ accounting information. However, the accounting standards in China are still evolving, not yet complete [for example, set the standard