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Accounting Analysis and Solution of Corporate Governance in the Financial Crisis

机译:金融危机下的公司治理会计分析与治理

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Since the outbreak of the financial crisis, fair value accounting, which is regarded as the most cutting-edge, has been strongly accused, the author believes that fair value is not a crisis "culprit", but it is impossible to completely disassociate from financial crisis. Financial crisis triggered the thinking of accounting governance, in the face of the financial innovation and increasingly complex accounting environment, this paper shows that accounting standards should be improved and to guarantee their implementation, and the traditional way of information disclosure should be changed, the supervision of information disclosure should be strengthened and the disclosure content of information should be enriched, we should play the accounting role and to fulfill the accounting responsibility.
机译:自金融危机爆发以来,一直被公认为最前沿的公允价值会计,作者认为公允价值不是危机的“罪魁祸首”,但不可能完全脱离金融。危机。金融危机引发了会计治理的思想,面对金融创新和日益复杂的会计环境,本文提出应提高会计准则并保证其执行,并应改变传统的信息披露方式,进行监督。加强信息公开,丰富信息公开内容,发挥会计作用,履行会计责任。

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