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【摘要】目前,中内外上市公司会计造假丑闻事件屡见不鲜,由此引发了本文对与会计透明度的探讨。会计透明度是会计信会计透明度的提出对我国的会计信息披露体系是有着很大的意义的,但...
【摘要】目前,中内外上市公司会计造假丑闻事件屡见不鲜,由此引发了本文对与会计透明度的探讨。会计透明度是会计信会计透明度的提出对我国的会计信息披露体系是有着很大的意义的,但他同时也揭示出了我国在会计透明度方面存在的一些问题,本文先分析了会计透明度的概念、重要性以及影响会计透明度的因素,着重分析了我国会计透明度低下的现状,最后提出了提高会计透明度的建议。
【关键词】会计造假 会计信息质量 会计透明度 公司治理结构 原因分析
请不要用翻译器翻译,谢谢了 展开
【关键词】会计造假 会计信息质量 会计透明度 公司治理结构 原因分析
请不要用翻译器翻译,谢谢了 展开
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Nowadays, the scandal about the accounting fraud of public company at home and abroad can be found unseldom ,which lead to the discuss in this passage on accounting transparency. Accounting transparency is just like a letter,which have a great influence on Chinese accounting information disclosure system ,but he also revealed in the problem of the accounting transparency.This passage firstly analyses the concept and then significance of accounting transparency influence factors of accounting transparency as well as the present situation of low accounting transparency. Lastly it comes up with some suggestions to improve the transparency of the accounting.
{key word]Accounting fraud. The quality of accounting information
Accounting transparency. The corporate governance structure. analysis of cause
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{key word]Accounting fraud. The quality of accounting information
Accounting transparency. The corporate governance structure. analysis of cause
希望对你有帮助!
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Abstract:At present, accounting falsification scandals have been common occurrences in listed companies all over the world,which lead to the investigation of accounting transparency in this paper. While on the one hand being of great significance to the accounting information disclosure system of China,the introduction of accounting transparency on the other hand revealed some problems existing in accounting transparency of China. Starting with the anslysis of the conception, importance as well as the influence factors of accounting transparency, this paper focused on the investigation of the current situation of low transparency in accounting in China and finally proposed some recommendations to improve accounting transparency.
Keywords: accounting falsification the quality of accounting information accounting transparency corporate governance structure cause analysis
Keywords: accounting falsification the quality of accounting information accounting transparency corporate governance structure cause analysis
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At present, listed companies within and outside the common accounting fraud scandal, triggered this paper, and transparency of accounting. Accounting transparency is the transparency of accounting information presented to the accounting of accounting information disclosure system in China has great significance is, but he also revealed in the accounting transparency of our existing problems, the paper analyzes the concept of accounting transparency, and the impact of accounting transparency and the importance of the factors, analyzes the current situation of low transparency of accounting, and finally put forward the proposal to improve the transparency of accounting.
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[Abstract] at present, and accounting fraud of listed company, this scandal triggered this paper discusses with accounting transparency. Accounting transparency is letter of accounting transparency of accounting of Chinese accounting information disclosure system is of great significance, but he also revealed in accounting transparency of some aspects of the problem, this paper first analyses the concept, significance of accounting transparency and influence factors of accounting transparency, emphatically analyses the present situation of low accounting transparency, and finally puts forward some Suggestions to improve the transparency of the accounting.
[key word] the accountancy concoct the accounting information quality accounting transparency, corporate governance structure, analyzes the reasons
[key word] the accountancy concoct the accounting information quality accounting transparency, corporate governance structure, analyzes the reasons
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