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在我国改革开放之后,经济开始持续增长,尤其是加入世界贸易组织后,经济更是得到了飞速的发展。近年来,我国金融市场在整个世界占据着越来越重要的地位,成为全球经济的一个新兴的经济中心。在全球金融市场中资本市场是一个重要的部分,它对企业的财务环境有着极大的影响,并从一定程度上决定着企业的财务活动,因此,企业要分析当前的资本市场对其财务会计的影响,采取相应的措施,并及时改进与完善相关的制度,以适应当前的环境,促进自身的发展。本文主要分析了当前资本市场与财务会计之间的关联,阐述了资本市场对企业财务会计的重要影响。
After China’s reform and opening up, the economy started to grow continuously. Especially after its accession to the World Trade Organization, the economy has seen rapid development. In recent years, China’s financial market has occupied an increasingly important position in the entire world and has become a new economic center of the global economy. In the global financial market, the capital market is an important part of the financial environment which has a great impact, and to some extent determines the financial activities of enterprises, therefore, enterprises should analyze the current capital market for its financial accounting Take corresponding measures and promptly improve and improve the relevant systems to adapt to the current environment and promote their own development. This article mainly analyzes the current correlation between capital market and financial accounting, expounds the important influence of capital market on enterprise financial accounting.