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近几年来,国际上证券市场接连发生问题,证券市场会计监管再次成为公众关注的焦点。许多教训表明,我们应该通过分析我国现有会计监管模式存在的利弊,正确选择我国证券市场的会计监管模式。一、我国现有会计监管模式存在的利弊毋庸置疑,我国现阶段以政府为主导的会计监管
In recent years, there have been problems in the international securities market one after another, accounting regulation in the securities market has once again become the focus of public attention. Many lessons show that we should correctly choose the accounting supervision mode of our securities market by analyzing the pros and cons of the existing accounting supervision modes in our country. First, the pros and cons of the existing accounting regulatory model in China There is no doubt that the current government-led accounting supervision