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建立和完善会计监管政策有其复杂的制约因素,本文从会计信息及监管政策的特性入手,分析了会计监管政策不完善的若干表现形式,以期为改进我国现有的会计市场监管政策提供参考。
The establishment and improvement of accounting supervisory policies have their own complicated restrictive factors. Starting with the characteristics of accounting information and supervisory policies, this paper analyzes some manifestations of the imperfection of accounting supervisory policies in order to provide reference for improving the existing supervisory policies in China’s accounting market.