Experience of Foreign Capital Market Accounting Regulation and Enlightenment

机译：国外资本市场会计监管经验及启示

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The strengthening of coordination between international organizations such as IOSCO (International Organization of Securities Commissions), combined with the increasing clarification of the perception of accounting regulation, has led to a convergence of two kinds of accounting regulation systems. For Chinese capital market accounting regulation system, the logic choice is to adjust direction and standardize government's behavior.

机译：加强国际组织（如IOSCO（国际证券委员会组织））之间的协调，再加上对会计监管观念的日益明确，已经导致两种会计监管制度的融合。对于中国资本市场会计监管体系，逻辑选择是调整方向和规范政府行为。

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来源
《Wuhan international conference on e-business》|2009年|1378-1382|共5页
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作者
Ziwu Long; Changiin Liu;
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原文格式 PDF
正文语种
中图分类贸易经济;计算机网络;
关键词
accounting regulation; anglo-american system; continental system;

机译：会计法规;英美制度;大陆系统;

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Experience of Foreign Capital Market Accounting Regulation and Enlightenment

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