In China, the regulation system is established based on supply-oriented forces, thus the arrangement of standards-setter and standards setting process are critical to regulation policies efficiently carried out by the management of enterprises.
英
美
- 在我國以供給為主導建立會(huì )計信息披露管制制度的過(guò)程中,會(huì )計準則制定主體的代表性和會(huì )計準則制定程序的充分性是激發(fā)利益集團的管制需求,以形成均衡管制政策進(jìn)而得以順利實(shí)施的關(guān)鍵問(wèn)題。