我国会计信息透明度的研究.docVIP

- PAGE III - PAGE I 摘要 作为会计信息披露的质量特征以及内在要求，会计透明度日益受到人们的关注。本文在对会计透明度的内涵进行论述的基础上，对中国上市公司的会计透明度现状进行分析，如果公司会计信息虚假失真、透明度不高，则会严重误导投资者的决策，导致社会稀缺资源无效配置，危及证券市场的稳定与发展。目前，我国证券市场还处于发展阶段，远未成熟，会计信息失真、透明度不高现象相当普遍。为提高市场资源配置效率，降低社会交易费用，必须规范会计信息的披露，提高上市公司会计信息披露的透明度。 鉴于此，本文就会计信息透明度有关问题展开分析和研究，为我国上市公司会计信息透明度的提高提供借鉴和经验。首先，阐述了本文的研究目的与意义，阐述有关会计信息透明度的理论问题和基本概念，对会计信息透明度的重要意义进行阐述。其次，对我国会计信息透明度的现状进行了分析，我国会计信息透明度不高的原因主要有，公司治理结构不完善、内部控制体制欠缺及内部考核机制不健全、会计造假的相关法制不健全、会计准则与制度不完善、注册会计师审计独立性不足。最后，对提高我国会计信息透明度提出如下建议，完善公司治理结构、完善内部考核机制、完善强制性会计信息披露制度与反欺诈法规、完善会计准则和会计制度、完善注册会计师管理制度。 关键词：会计信息 透明度 会计准则 Research on transparency of accounting information our country Abstract As the quality character and inherent requirement of accounting information disclosure, the accounting transparency is paid close attention to by people day by day.On the basis of expounding the intension of the accounting transparency, this dissertation analyses the current situation about the accounting transparency of the Chinese listed company,and then, proposes relevant suggestions about improving accounting transparency of Chinas listed company.If accounting information is false and the transparency is low, it will mislead the decisions of investors, cause the un-efective allocating of the social scarce resources, and endanger the lzation and development of securities market. At present, securities market in China is on its childhood, so it is flooded with false accounting information and low transparency. To improve the eficiency of allocating market resources and decrease transaction cost, the disclosure of accounting information should be standard and transparent. So the writer makes research on the issue of transparency of accounting information with the expectation of providing some advice on improving transparency of accounting information in Chinese listed companies.First，the main content of the chapter.explains the theoretical question about the accounting transparency. the concept of the accounting transparency is exp