第三章,重要会计行为、会计事项的监管研究。
Third chapter, the study on the regulation of some important behavior, items.
最后,本文从三个契约因素角度提出针对性的监管思路及措施,以进一步优化和规范企业的会计政策选择行为。
Finally, from the perspective of three factors, the specific ideas and measures to monitor are put forward, in order to optimize and standardize the business of the accounting policy choices.
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