证券帐户是指证券登记结算机构为投资者设立的，用于准确记载投资者所持的证券种类、名称、数量及相应权益和变动情况的帐册，是认定股东身份的重要凭证，具有证明股东身份的法律效力，同时也是投资者进行证券交易的先决条件。
证券公司不得将其自营帐户借给他人使用。
Securities companies shall not lend the accounts of their proprietary business to others.
私自买卖客户帐户上的证券，或者假借客户的名义买卖证券；
Trading the securities in clients' accounts without their authorization, trading securities in the name of clients;
第七十四条在证券交易中，禁止法人以个人名义开立帐户，买卖证券。
Article 74. During securities trading, corporate entities are now allowed to open accounts in the name of individuals for conducting securities trading.
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