Starting with the necessity of the accounting supervision in stock market,the paper presents some modes of the accounting supervision in China by comparing such modes in different countries,and probes its coordination development in stock market.

• 本文将从证券市场会计监管的必要性入手,通过对不同国家的会计监管模式的比较,提出我国证券市场会计监管的若干模式,最后探讨会计监管的协调发展问题。