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随着当前世界与我国的经济迅猛地发展,这对于经济监管的范畴而言,出现不断扩大现象,同时监管行为需要会计信息为其提供依据,而监管规则又对会计规则带来一些负面的影响,本文通过会计规则与经济监管规则之间的关系,诠释二者之间在分离和协调中存在的模式内在机理,从而促进会计规则与经济监管规则能够为社会经济良好地运转、繁荣而提供有力保障。
With the rapid economic development in the current world and our country, this has seen an ever-expanding phenomenon in the area of economic regulation. At the same time, regulatory actions require accounting information to provide the basis for such regulation. Regulatory rules, in turn, have some negative effects on accounting rules , This paper interprets the intrinsic mechanism of the mode of separation and coordination between the two by means of the relationship between accounting rules and economic regulatory rules so as to promote the rules of accounting and economic regulatory rules to be able to provide a strong social and economic functioning and prosperity Protection.