以公平原则为基础建立证券市场会计理论与会计规范●黄伟华关于研究会计理论和会计原则的出发点，中外学者做了大量的探索。在众多研究中，主要有以会计对象、会计本质、会计假设、会计目标等为出发点进行探讨的。在美国，６０年代初以穆尼兹领导的美国注册会计师协会会计... Based on the principle of fairness to establish the securities market accounting theory and accounting standards ● Huang Weihua On the basis of the study of accounting theory and accounting principles, Chinese and foreign scholars have done a lot of exploration. Among many researches, we mainly discuss on the basis of accounting objects, the nature of accounting, accounting assumptions and accounting objectives. In the United States, the United States Institute of Certified Public Accountants headed by Muniz in the early 1960s ...