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。
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。
Accounting has two basic functions: reflection and supervision.
会计具有反映与监督两大基本职能。
This paper believes that there is a certain connection between the exposure of accounting information and securities business supervision.
本文认为会计信息的披露与证券市场监管之间存在着必然联系。
The paper discusses important role of appointed accountant system in preventing false accounting information and strengthening supervision and restriction mechanism.
文章论述了实行会计委派制在防止会计信息失真、加强监督制约机制中的重大作用，并提出了五种具体操作方法。
New accounting and auditing standards promulgation and implementation for the past three years, largely strengthened the accounting supervision, but also appears some new problems.
新会计和审计准则颁布和执行三年多来，很大程度上强化了会计监督，但也出现一些新问题。
We should not only strengthen financial accounting and management, but also the supervision of audition in universities, to safeguard the interests of our country and school.
因此，在加强高校财务核算和管理的同时，强化内部审计监督，有利于维护国家和学校利益。
The weakness of the Principles of Accounting and System of Accounting in operation confines the restraint and supervision of the related trade.
现行相关的会计准则和会计制度的不足，局限了对关联交易的约束和监管。
Accounting supervision is a basic function of accountants entitled by law and accounting service is the aim and result of accounting work.
会计监督是法律赋予会计人员的一项基本职能，会计服务是会计工作的目标和归宿。
This article puts forward some basic viewpoints on the accounting supervision and the accounting orientation, which lie in the construction of the accounting law and system.
本文就会计法规制度的建设对于促进会计理论的研究所起的作用阐述一些基本观点，即会计监督问题和会计定位问题。
The inside accounting supervision of a unit is realized through accountant accounting and it includes the whole course of accountant accounting.
单位内部会计监督是通过会计核算进行的，内部会计监督包括会计核算的全过程。
Accounting supervision has the characteristics of both public and private law, which USES adjustment methods of public law to adjust the relations in field of private law.
会计监管兼具公法和私法的特征，是用公法的调节方式调节私法领域内的关系。
From the results, we can get that the Nash equilibrium under the rules-based accounting standards and the strict accounting supervision is the point of maximum society value.
分析的结果表明：在规则导向会计准则和严格会计监管之下的纳什均衡点是社会效用最高的一种情况。
Accounting supervision is the necessary means to guarantee the orderly operation of accounting work and the assurance to ceaselessly improve the accounting information quality as well.
会计监管是保证会计工作有序运行的必要手段，也是不断提高会计信息质量的必要保证。
Accounting information has become basis for carrying out supervision, appraising economic situation and decision-making.
会计信息已成为管理者实施监督管理、评价经济状况、作出决策的重要依据。
It is suggested that supervision company shall try the supervision fee accounting and contact system, while avoiding contract completely substituting administration.
建议监理单位对监理机构试行监理费核算包干的经济责任制，同时避免以包代管。
Therefore, the research about accounting supervision has become the hot research spot that current theorists and practitioners pay much attention to together.
因此，有关会计监管的研究已成为当前理论界与实务工作者共同关注的热点。
There were some kinds of accounting supervision, internal accounting supervision and goods supervision in forestry enterprises supervision.
较重视内部会计监督，但忽视内外部会计监督的整体协调；
Analyzes the meaning of financial supervision and distinguishes the financial supervision with accounting supervision.
分析了财务监督的内涵，以及辩明财务监督与会计监督的关系。
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。
Disclosure of information, especially of accounting information is the core of the corporate accountability, and the footstone of the stock market supervision system.
信息披露，尤其是会计信息披露是公司受托责任的核心，也是构筑证券市场的基石。
Supervision of accounting work include a few aspects. The normal and effective one is to establish inner accountant controlling system.
会计工作监督可来自各个方面，最直接、最经常、最有效的监督还是建立财务会计稽核等内部会计控制制度。
Interior accounting supervision has been a hot topic in recent years. Argument on interior accounting supervision is focused on the causes and countermeasures.
内部会计监督是近几年来讨论的热门话题之一，讨论的焦点是会计监督弱化的成因与治理对策。
The centralized accounting calculation is beneficial to enhance financial management and supervision, to regulate accounting behaviors, and to promote the efficiency of circulation of funds.
会计集中核算，有利于财政资金的集中管理与监督，有利于规范会计行为和提高财政资金的使用效率。
The achievement of accounting supervision in recent years is expounded, and the existing problems and the ways to solve them are also expounded.
对此阐述了会计监管在此方面已取得的成绩、目前存在的问题及解决的方法。
Accounting supervision is an important economic supervision responsibilities, and is also one of the basic functions of accounting.
会计监督是经济监督的一项重要职责，也是会计的基本职能之一。
False accounting is also called false accounting information, which is driven by profit internally and is caused by the lack sufficience of supervision externally.
假账亦叫虚假会计信息，其产生的内因是利益驱动，外因是会计监督不力。
Therefore, the research about stock market accounting supervision and management has become the hot research spot that current theorists and practitioners pay much attention to together.
因此，有关证券市场会计监管的研究已成为当前理论界与实务工作者共同关注的研究热点。
Therefore, the research about stock market accounting supervision and management has become the hot research spot that current theorists and practitioners pay much attention to together.
因此，有关证券市场会计监管的研究已成为当前理论界与实务工作者共同关注的研究热点。
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