由于债务契约的签订和出于自己利益的需要,债权人会以会计指标和限制性规定为标准,充分行使监督经理层会计管理行为的权利;而经理层出于自己的法律责任和公司内部压力也将自己的会计管理行为控制在这些指标和规定允许的范围内,从而减少经理 Due to the signing of the debt contract and the needs of their own interests, creditors will fully exercise the right to supervise the accounting management of the manager level based on the accounting indicators and restrictive provisions. However, due to their own legal responsibilities and internal pressure, the managers also Controlling your accounting practices to the extent permitted by these indicators and regulations reduces the number of managers