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本文从分析会计准则执行机制的性质开始入手,在研究会计执行机制的运行效率之前对执行机制做了界定。然后从执行会计准则的收益和会计准则成本两个方面分析了会计准则机制的运行效率。
This article begins with the analysis of the nature of the implementation of accounting standards and defines the implementation mechanism before studying the operational efficiency of accounting performance mechanisms. Then it analyzes the operating efficiency of the accounting standards mechanism from two aspects: the proceeds of the implementation of accounting standards and the cost of accounting standards.