First, under the condition of market economy, financial accounting is a kind of work which has important social influence and social significance.

In a market economy society, financial accounting is omnipresent in any economic unit and has an important influence on any social economic unit.

This is the case with all the units belonging to the government. This is the case with general enterprises and listed companies and securities companies.

Two, financial accounting work in the accounting information pmission and guiding role between listed companies, securities companies and other investment units and investment public.

From the perspective of capital market correlation, the role of accounting which has a key impact on the operation of capital market is embodied in two aspects: 1.. The quality of financial accounting information provided by the financial accounting department of listed companies (correctness, timeliness and systematicness) is a key reason for promoting the function of capital market and promoting the good circulation of capital market.

The 2. securities company is not only the main operator of the securities market, but also the capital market service provider. Its basic purpose of engaging in securities business activities is to follow the objective law of market economy development and play a role in capital market in a normal and multifaceted way.

From this point of view, we think that securities companies are a key aspect to promote stable and healthy development of capital market and to promote a virtuous circle of capital market.

Three, realizing the rule of law management is the key to play the role of financial accounting in the construction and operation of capital market.

To solve the problem of ownership relationship between 1. parties is the fundamental issue that runs through all stages of human society development. If the problem is solved properly, it will play a strong role in promoting the development of human society.

Since the 2. class society, the legislation on ownership has become the fundamental content of the construction of the national legal system, and the more the society is developing, the more important the content of the legal system is.

After entering the market economy stage, from the establishment and development of capital market, capitalist countries began to systematize the legislation on property rights, and fully embodied the spirit of safeguarding the interests of owners in various legal systems. 3..

1, first of all, the spirit of safeguarding the interests of owners is embodied in the constitution of the state, and a special "bill of rights" has been formed in the constitution.

(2) Secondly, it embodies the basic spirit of safeguarding investors' rights and interests in codes such as "Civil Code" and "Securities Law".

At last, the spirit of safeguarding owners' rights and interests is embodied in accounting, auditing and other professional laws and regulations. By issuing a quasi legal system like "accounting preparation", we should solve the problem of regulating financial accounting information in the capital market, and guide the accounting work in 3 directions.

After 4 years of reform and opening up, China has set up a legal system from the system to solve the problems of legal system and supervision in the capital market and even in accounting and auditing work.

From the perspective of accounting reform, we have preliminarily completed the construction of financial accounting legal system.

5, from the future, the arduous task in the first half of twentieth Century is that, on the basis of continuing to improve our legal system, we should achieve serious legal enforcement, severe punishment and strict examination, and ultimately solve the problem of legal management of market economy.

4., from the point of view of solving the legal management of financial accounting, the objective of recent work is to: (1) from the protection of owners' rights and interests, and strictly check the implementation of the legal system of financial accounting information quality; (2) on the basis of deepening the audit and auditing reform, it is related to improving the capital market and promoting the reform of enterprise financial management; (3) accelerating the historical process of international accounting coordination, constantly improving the level of accounting internationalization in China, and integrating into the global capital of China's capital market.