• political process - 引用次数：6

  There are two different perspectives about the setting of accounting standard: one perspective is that accounting standard setting is a technical process, the other perspective is that accounting standard is a political process.

  关于会计准则的制定，存在着两种截然不同的观点：一种认为会计准则的制定是一个技术过程，另一种认为会计准则的制定是一种政治程序。

  参考来源 - 会计准则制定的机制设计观

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