目前对会计制度的直观反思仍停留在会计制度本身的完善性及内在约束机制是否能够起到监管作用上。
At present, the reflections on the accounting reform still emphasize on whether the accounting system is perfect and the internal self-regulating mechanism could play a supervisory role.
目前对会计制度的直观反思仍停留在会计制度本身的完善性及内在约束机制是否能够起到监管作用上。
At present, the reflections on the accounting reform still emphasize on whether the accounting system is perfect and the internal self-regulating mechanism could play a supervisory role.
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