The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system.

信息披露制度是证券市场监管制度的核心内容，而会计信息披露又是信息披露制度的核心。

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The accounting system is a regulatory file made toward rules, methods and procedure of the accountant job.

会计制度是对会计工作的规则、方法和程序所制定的规范性文件。

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As described by the SEC, Dell's actions were failures of strategy, ethics and leadership resulting from slick behavior, questionable board oversight, a lack of robust public accounting oversight, and absence of meaningful penalties by the capital markets regulatory system.

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