中文摘要：

本文探讨了投资者保护机制的内涵与本质,会计在投资者保护中的功能,并介绍了会计投资者保护评价体系及其指数,通过指数分析,对我国的会计投资者保护现状进行了评价。投资者保护体系是一个融合法律规范、社会规范与市场机制的综合体系,在不断完善法律机制的同时,需要不断开发与建设投资者保护的社会规范机制与市场机制,会计在投资者保护机制中作为基础性信息与基础性制度具有不可替代的功能。

英文摘要：

This paper explores the intension and essence of investor-protection mechanism,the investor-protection function of accounting,and introduces the evaluation and index systems for investor-protection function of accounting.And it also evaluates the current situation of China＇s accounting and investor protection by making an index analysis.Investor-protection system is a comprehensive mechanism including laws,social norms and market mechanism,and with the improving of legal mechanisms,social norms and market mechanisms need continue the development and construction from the angle of investor-protection.Accounting has the irreplaceable function for investor protection as basic information and basic institution.