最后提出,完善上市公司治理结构、改进传统会计模式、完善财务信息披露制度三个方面的政策建议。
Finally the study puts forward 3 policy recommendations: making better governance structure, improving traditional accounting model, improving disclosure system of financial information.
现代信息技术强烈地冲击着传统会计模式,传统的会计目标受到了挑战,从而对财务报告也产生了重大影响。
Since modern information technologies strongly assault traditional accounting modes, the traditional accounting goals under severe challenges exert a great influence upon the financial report.
传统成本计量模式是嫁接在会计账户系统之上的。
The mode of traditional costing measurement is grafted on the account system of accounting.
应用推荐