上市公司会计信息透明度研究.doc

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摘要:在全球经济一体化不断加深的背景下,会计信息透明度作为一个涵盖面更广、综合性更强的会计信息质量标准被提出并逐渐深入人心。1994 年,美国 SEC 前主席 Levitt 提出会计信息应具有透明度,这一新概念引起了各国会计学者及专家的强烈反响。其后,以 1997 年东南亚金融危机和 2001 安然事件为直接诱因,会计信息透明度受到了世界各国的重视和追捧,各国都将提高本国资本市场会计信息透明度作为其大力推动的目标,如何实现会计信息透明度已经成为会计学界研究的热点问题。与美国等西方国家相比,我国资本市场起步较晚,还存在很大差距,上市公司会计信息透明度不高的问题比较突出,主要表现为信息披露不及时、不主动、不完整、不真实。如何增强会计透明度来保护投资者利益,这是目前我国会计领域亟待解决的问题。本文在深度分析上市公司会计信息透明度影响因素的基础上,提出关于提高透明度的对策及建议。

关键词:会计信息;透明度;上市公司

 

ABSTRACT:In the context of deepening Global economic integration, the transparency ofaccounting information as a wider, more comprehensive accounting informationquality standards was proposed. In 1994, Levitt, former chairman of the UnitedStates SEC proposed accounting information should be transparent. This newconcept had aroused national accounting academics’ and experts’ strong reaction.Subsequently, after the Southeast Asian financial crisis in 1997 and Enron case in2001, the transparency of accounting information subjected the world's attention and sought after. Compared with the United States and other Western countries, China's capital market late start, there is a big gap, the transparency of accounting information of listed companies is not high, are quite conspicuous, mainly for information disclosure is not timely, not active, incomplete, untrue. How to enhance accounting transparency to protect the interests of investors, this is the area of ​​accounting problems to be solved.  Based on the analysis of factors of listed companies’ accounting information transparency.This article propose measures and suggestions to improve transparency.

Key words: accounting information;  transparency ;  listed company

 

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