會(huì)計(jì)信息論文：會(huì)計(jì)信息失真法律規(guī)制問(wèn)題研究-文庫(kù)吧資料
2025-06-13 14:58本頁(yè)面
【正文】 he developed market economies, management accounting information distortion are analyzed, drawing on foreign experience, based on the distortion of accounting information on improving the legal system addition to the introduction and conclusion, a total of five parts, the first part is the meaning of accounting information and the type made in order, and the reasons causing distortion of accounting information to the depth of analysis. The second part describes the regulation of accounting information distortion theory, contract theory of accounting and accounting desired game theory. In the third part introduces the developed market economies, regulation of accounting information related to the system, in which representatives of the United States and Japan, these two countries accounting information system of regulation was introduced, specifically the creation of the . legislation an “audit oversight mittee,” the Commission a total of 5 members, specifically regulation of the accounting firm, whose main responsibilities of auditing standardsmaking power, the accounting firm’s registration rights monitoring and investigation of punishment。文章的第五部分,是在以上四部分的基礎(chǔ)之上,提出了通過(guò)強(qiáng)化企業(yè)內(nèi)部監(jiān)督和外部監(jiān)督,建構(gòu)會(huì)計(jì)信息失真的民事責(zé)任體系等若干建議。分析了他們治理會(huì)計(jì)信息失
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