This paper discusses and compares two means to scale accountingexposure and then explores two strategies to manage accounting exposures.
本文论述、比较了衡量会计风险的两种方法,提出了控制会计风险的两种战略及具体的方法。
2
States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
阐述了实质重于形式的内涵,分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
3
This paper believes that there is a certain connection between the exposure of accounting information and securities business supervision.