Then according to the efficient - market hypothesis ( emh ) , investment theory , information economics , the author systematically study the problems of the normative accounting in the security market , such as , accounting standards normalization , the relationship between the emh and accounting information , the disclosure of accounting information , and the auditing supervisions by cpas . in the end , a normative system for the accounting normalization to play a role in the composite harness of the security market set up 本文首先針對證券市場中亟待規(guī)范的問題提出證券市場會計(jì)規(guī)范的涵義和必要性,再以有效市場假說理論、投資學(xué)理論、信息經(jīng)濟(jì)學(xué)為指導(dǎo),分別對會計(jì)準(zhǔn)則規(guī)范、有效市場假說與會計(jì)信息的關(guān)系、會計(jì)信息披露制度規(guī)范和審計(jì)監(jiān)督在會計(jì)規(guī)范中的重要作用做了深入的研究。