20世纪70年代以来,世界资本市场高度繁荣。到20世纪末,不仅资本市场的规模更加扩大,交易日益活跃,而且逐渐形成了金融市场证券化、证券投资法人化、证券交易多样化、资本市场自由化、资本市场国际化等全新特征。资本市场每一项新的变化都是对产权关系的一次调整,也必将对会计产生重大影响。如何在新的形势、环境、交易方式、法律背景下科学、合理地界定产权,准确、全面、及时地披露信息是会计审计界面临的一个全新课题。如果会计审计控制体系不能及时适 Since the 1970s, the world capital market has been highly prosperous. By the end of the 20th century, not only the size of the capital market expanded and the transaction was increasingly active, but new features such as the securitization of financial markets, the legalization of securities investment, the diversification of securities transactions, the liberalization of capital markets and the internationalization of capital markets were gradually formed. Every new change in the capital market is a readjustment of the relationship of property rights and will certainly have a significant impact on accounting. How to define property right scientifically and rationally under the new situation, environment, transaction mode and legal background, and to disclose information accurately, completely and timely is a new subject that the accounting auditing community is facing. If the accounting audit control system can not be timely