Partly to avoid such problems Robert Arnott of Research Affiliates has developed fundamental indices which weight companies by accounting measures such as sales, cashflow and dividends.
部分是为了避免此类问题，Research Affiliates的Robert Arnott已经开发了基本指数，它是通过诸如销售，现金流和分红的会计核算手段来衡量公司。
Those measures include setting up a so-called college of supervisors, which would share information about global financial institutions, and a plan to harmonize accounting standards. Mr.
这些措施包括设立一个名为监督者的学院以分享全球金融机构的信息，以及一项协调会计标准的计划。
The article tries to study the trend, feathers and damages of accounting crime, and analyses the factors which lead to it. It points out the preventive measures for reinforcing control over it.
应当从会计职务犯罪的发展趋势、基本特征及其成因出发，对其进行研究并制定预防对策。
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