The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.

高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。

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Accounting faith is a kind og non-formal institutional arrangement and implicit contract, and the reflection of the trust relations between corporate contract parties.

会计诚信是一项非正式制度安排，一种隐含契约，也是企业契约主体之间的信任关系表现。

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The article analyses the false public accounting information based on the theory of Institutional Economics and puts forward a few of Suggestions.

针对当今社会上存在的上市公司虚假会计信息现象，运用新制度经济学的理论进行分析，并在此基础上提出了有关防治对策。

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His government has tightened accounting rules to make business more open, given minority shareholders and institutional investors more say in corporate affairs and opened South Korea's capital markets.

ECONOMIST: South Korea