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会计准则执行声誉机制研究 被引量:3

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摘要 会计准则执行机制是保证会计准则有效执行的制度安排。本文主要从非正式制度中的会计声誉视角研究会计准则执行机制。在梳理会计声誉内涵的基础上,对会计准则执行声誉机制进行了分析,并提出了会计准则执行声誉机制体系的构建及措施。
作者 黄秀云
出处 《财会通讯(下)》 2009年第7期26-28,共3页 Communication of Finance and Accounting
基金 湖北省教育厅人文社会科学研究项目"会计准则执行机制--基于隐形契约的研究"的阶段性成果(项目编号:2009q086)
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共引文献45

同被引文献34

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  • 2陈工孟,高宁.我国证券监管有效性的实证研究[J].管理世界,2005,21(7):40-47. 被引量:109
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