Functional fixation results in the regulation on quality of accounting information and market failure results in the regulation on quantity of accounting information.
会计信息质量管制的逻辑根源在于证券市场上的功能锁定现象。
We classify the regulation on accounting information into two parts: regulation on quality and on quantity of accounting information.
首先将对会计信息的管制区分为会计信息质量管制及会计信息数量管制。
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