我国国有企业会计信息的纵向报告方式，限制了会计信息的透明度，提高了会计监督的成本。将报告制度转变为披露制度，将大大提高会计监督的效率。
Accounting information by the State-owned Enterprises ( SOEs ) are being reported with lengthways which become the obstacle of information transparency , and increase the costs of supervision as well .
会计监督成本