CLC Number:
ＺＨＡＯＮａ. ＯｎＦｉｘｅｄＡｓｓｅｔｓＡｃｃｏｕｎｔｉｎｇｆｏｒＩｎｓｔｉｔｕｔｉｏｎｓｕｎｄｅｒｔｈｅＢａｃｋｇｒｏｕｎｄｏｆＮｅｗＧｏｖｅｒｎｍｅｎｔＡｃｃｏｕｎｔｉｎｇＳｔａｎｄａｒｄｓ[J]. HPMug2oMmNrOfxWQHLiEksa6s0hFu9Ox348d7QefarYlaFR5ArkhOwm3Da1pmxmxCtenj1+6luWD#r#n+EPn9L6Ce+9onqnMlT+i, DOI: 10.3969/j.issn.1009-0479.2018.02.019.
