信息透明度、会计责任与全球财务报告——第23届亚太地区国际会计专题研讨会综述

Information Transparency,Accountability and Global Financial Report——A Review of 23rd Asian-Pacific Conference on International Accounting Issues

第23届亚太地区国际会计专题研讨会围绕着会计准则国际化问题,会计透明度与公司治理、投资效率问题,以及会计信息质量与审计、内部控制等相关问题进行了广泛而深入地交流和研讨,就此次会议主要论题的国内外研究现状和会议研讨结论进行了综述。

The 23rd Asian-Pacific Conference on International Accounting Issues has focused on the internationalization of accounting principles,on the accounting transparency,corporate governance and investment efficiency,and on the accounting information quality,auditing and internal control.At the conference,scholars have made a wide and in-depth research on these issues for discussion.This essay is an overview of main issues,especially the present situation of both domestic and international research.Besides,it makes a review on the conclusions drawn in the seminar.