资本市场在社会资源配置中起着非常重要的作用。从微观经济学的观点来看，资本市场在经济发展中应该起到的两个主要作用是风险分散和信息积累。在社会经济快速发展的今天，非充分有效的资本市场常常会变成经济发展的瓶颈。完善的会计系统是充分有效资本市场存在的重要前提... Capital market plays a very important role in the allocation of social resources. From a microeconomic point of view, the two major roles that capital markets should play in economic development are risk diversification and information accumulation. With the rapid development of social economy, the inadequate and effective capital market often becomes the bottleneck of economic development. A sound accounting system is an important prerequisite for a fully effective capital market.