Accounting supervision has the characteristics of both public and private law, which USES adjustment methods of public law to adjust the relations in field of private law.

会计监管兼具公法和私法的特征，是用公法的调节方式调节私法领域内的关系。

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The relations between public finance and accountancy consist of three parts: fiscal management is the prerequisite of accounting;

财政会计的关系体现在三个方面：财政管理是会计核算的前提；

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These nouveau hatcheries invest lavishly in marketing, public relations, recruiting, accounting, legal counseling and financial advice--anything to bring young companies public in a hurry.

FORBES: Mad Hatchery Syndrome