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Government Regulation and Chinese Features of Accounting Standard
Author(s): 
Pages: 26-28
Year: Issue:  1
Journal: JOURNAL OF TIANJIN UNIVERSITY OF COMMERCE

Keyword:  会计准则会计信息产权制度共用品会计市场失灵政府规制;
Abstract: 通过对会计准则的产权制度分析,提出了会计准则是适应产权制度的要求,规范和约束企业会计信息生成过程而设置的一种规则或制度;同时,会计准则的共用品特征,决定了在会计准则的制定和执行过程中政府规制的必要性.我国特有的会计环境,需要建设有中国特色的会计准则来规范和约束企业会计信息的生成过程.
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