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目前，证券业的财务管理与会计核算执行《从事保险企业财务制度》和《金融企业会计制度》（以下称现行制度）。由于证券行业高风险、高流动性特征以及业务范围不断拓展，业务品种不断创新的影响，现行制度已经难以全面地反映投资银行的经济活动，特别是国家提出银行业与证券业
At present, the financial management and accounting of the securities industry carry out “engaging in the financial system of insurance enterprises” and “accounting system of financial enterprises” (hereinafter referred to as the current system). Due to the high risk and high liquidity characteristics of the securities industry, as well as the continuous expansion of business scope and continuous innovation of business varieties, the current system has been difficult to fully reflect the economic activities of investment banks. In particular, the state has proposed that the banking and securities industries