论会计透明度

普华永道关于“不透明指数”的研究报告 ,引发了本文对会计透明度的进一步讨论。会计透明度是一个全面、综合性的概念 ,它不仅同时顾及了会计信息自身的质量标准以及实现会计信息质量标准的方式 ,而且还丰富了会计信息质量标准和实现会计信息质量标准的方式 ,是一套全面的会计信息质量标准和一个进行会计信息全面质量管理的“工具箱”。本文还分析了会计透明度的制度基础 ,并以我国证券市场为例 ,讨论了实现高会计透明度的方式。

On Transparency of Accounting Information

Based on The Opacity Index published by PriceWaterhouseCoopers in 2001, the article focuses on accounting transparency and discusses it in the context of the emerging capital market. The article defines transparency as a toolkit which contains not only the quality standards of accounting information but also the way to high quality information. The paper extends the discussion to institutional arrangements and fits the transparency discussion into the Chinas capital market context.