The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.
高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。
2
Accounting faith is a kind og non-formal institutional arrangement and implicit contract, and the reflection of the trust relations between corporate contract parties.
会计诚信是一项非正式制度安排，一种隐含契约，也是企业契约主体之间的信任关系表现。
3
The paper seeks the way to analysis the institutional arrangement of information disclosure in the environment accounting, it USES the new institution economy and it has built a basic frame.