随着证券市场的逐步发展 ,构建科学的证券业财务会计核算体系已是当务之急。一、证券业财务会计现状１．会计帐务处理具有多样化。目前 ,我国近百家证券公司采用多达数十种的财务软件 ,核算上没有统一的标准和规范 ,加之证券业务种类繁多 ,导致了会计帐务处理的多样化。２．会? With the gradual development of the securities market, it is imperative to construct a scientific financial accounting system for the securities industry. First, the status of the securities industry financial accounting 1. Accounting transactions are diversified. At present, nearly a hundred securities companies in our country use dozens of kinds of financial softwares. There is no uniform standard for accounting and norms. In addition, the variety of securities business leads to the diversification of accounting transactions. 2. meeting?