With low market prices, mark-to-market accounting rules weaken Banks' balance sheets, creating pressure to sell assets and send prices even lower.
由于市场价格较低,按市值计价的会计准则会削弱银行的资产负债状况,造成资产出售压力,令价格进一步走低。
As accounting issues are complex, forensic accounting system should be established to take from low efficiency caused by false adjudgement.
由于会计问题的复杂性,还应当建立会计司法鉴定制度,以降低错误判决所带来的低效率。
However, incomplete accounting principles and system, the low quality of accountants and many incontrollable financial affairs in enterprises are the main causes.
造成会计信息失真的原因有会计准则与会计制度本身的不完善,会计人员素质偏低,不少企业财务失控等。
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