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一、会计监管概念的提出上市公司会计信息质量始终是困扰证券市场正常运行的一个世界性问题,加强会计监管既重要又迫切。本文认为建立有效的会计监管才能保障会计信息披露的透明度。20世纪80年
First, the concept of accounting regulation The quality of listed companies accounting information is always troubled the normal operation of the securities market a worldwide problem, to strengthen accounting regulation is both important and urgent. This paper argues that the establishment of effective accounting supervision can guarantee the transparency of accounting information disclosure. 80 years of the 20th century