It is the theory embodying such Chinese Characteristics as ownership forms, main body of property rights, consumers of accounting information and accounting supervision and reflecting accounting laws.

所有制形式、产权主体、会计信息用户、会计监督等，都是我国特色会计理论的重要体现。

youdao

If anything, the crisis shows that accounting and supervision should be further separated to break the mechanistic link between mark-to-market losses and capital.

假如有的话，信用危机表明会计与监管应进一步分离以切断按市值计价的损失与资本之间的钢性联系。

youdao

We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.

要建立并执行严格的资本和杠杆率要求，将影子银行体系纳入监管，制订全球统一的会计准则。

youdao

The effort put into reforming finance, company accounting and banking supervision in developing countries is essential.

ECONOMIST: Judgment day

The insurance companies have long suffered from bad accounting, poor supervision and the inevitable corruption.

ECONOMIST: A survey of Egypt: The IMF’s model pupil | The