This dissertation analyses Chinese institutional environment, and points out it is unable to play a strong supporting and assisting role to the enforcement mechanism of Chinese accounting standards.

主动和被动执行机制之间的主次关系。本文还对中国会计标准执行的制度环境进行了分析，指出中国目前的制度环境无法对中国会计标准执行机制起有力的支撑和扶助作用。

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