Thinking on Enhancing Enforcement Mechanism of Chinese Accounting Standards
The issuance of new accounting standards in China only makes it possible for Chinese listed companies to improve the quality of accounting information. The key is the effective execution of accounting standards. In this paper, I analy e acting mechanism of accounting standards enforcement respectively in order to find proper acting points and enhancing execution power of Chinese accounting standards combined with political, economic and culture environment in China. Changes of Chinese accounting standards have been government-dominated for a long time. Because of this, it is an ideal way for China to add the expected cost of listed companies by depending on government authorities and imposed enforcement systems, and add the expected income by strengthening the construction of morality norms and the cultivation of honest culture.
accounting standards enforcement mec anism imposed enforcement system informa system
Caifeng Zhang
Economics and Management School Wuhan University School of Business Hubei University Wuhan, China, 430062
国际会议
成都
英文
258-261
2010-06-12（万方平台首次上网日期，不代表论文的发表时间）