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会计目标是向会计信息使用者提供其所需要的各项信息,从而有助于使用者做出决策。而在现在的市场经济社会,信息具有不对称性及不确定性,会计信息使用者得到的信息往往是不十分准确的,这样便不利于他们做出决策。因此,会计信息的透明度这个问题显得尤为重要。透明的会计信息能够使会计信息使用者及时、准确、有效的获得他们所需要的信息,会计信息的透明度涉及到各行各业,因此,实现会计信息透明度是我国乃至全世界的必然要求。 相似文献
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本首先论述了会计目标的涵义及其意义,并介绍了当今学界对会计目标的两种观点——受托责任观和决策有用观,然后通过对当前会计信息生产模式的分析得出结论:在这种生产模式下,财务会计人员无法保证其应有的独立性,以上两个会计目标均无法实现,从而导致财务会计信息造假。继而提出新的会计信息生产模式——财务会计信息社会化的生产模式,以期解决财务会计信息造假问题。 相似文献
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会计透明度概念的提出是对会计信息质量标准和一般意义上的会计信息披露要求的发展。会计透明度是一个关于会计信息质量的全面概念,包括会计准则的制订和执行、会计信息质量标准、信息披露与监管等。 相似文献
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随着我国证券市场的发展,市场参与者对会计信息质量的要求越来越高。综观国内外近年来发生的会计造假案件,有市场监管不利的原因,也有会计制度本身的缺陷。但会计透明度不高亦成了孳生虚假会计信息的温床,需要从会计透明度入手,分析产生虚假会计信息的原因,建立评价和考核会计透明度的指标,使会计信息真正成为引导经济资源优化配置的纽带和桥梁,体现其客观公正的内在特征。 相似文献
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上市公司的会计信息作为一种公共信息,是广大信息使用者进行经济决策的重要依据,是确保市场有序而规范运行不可或缺的条件。当前,上市公司的会计信息透明度不高已成为其信息披露中最严重、危害最大的问题。本文将从会计信息透明度的内涵出发分析我国上市公司现行会计信息披露制度中存在的问题并提出相关的建议。 相似文献
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当前我国企业特别是上市公司的会计透明度不高,不透明的会计信息严重影响了使用者的利益,有损我国资本市场的健康发展。本文针对会计透明度不高的情况,提出治理会计透明度不高重点是会计信息披露的真实性、及时性等问题有关的对策,以进一步促进、提高企业会计信息质量。 相似文献
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目前我国事业单位会计信息不透明更为严重,已极大地影响了使用者的利益。同时目前的公共支出管理体系还不尽完善,需要进一步深化改革,其中一项重要改革内容,就是研究推进事业单位会计改革。本文首先概述了会计透明度的内涵,分析了事业单位会计披露存在的问题,提出了加强事业单位会计透明度的对策:建立财务公开制度、实行会计委派制、加强信息披露监管和积极实行跟踪审计制。 相似文献
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《中国对外贸易(英文版)》2008,(5):50-51
The overall strategic relationship between U.K. and China is "better than ever", China- Britain relations have maintained good momentum, with increased high-level exchanges and the reinforcement of strategic mutual trust, with more room for growth in the future. 相似文献
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Guo Yan 《中国对外贸易(英文版)》2008,(5)
Domino effects of the global finance agitation As the origin of the subprime crisis,US financial institutions lost USS45 billion last year,accounted for over half of the total US,EU & Japan loss.Since January 15th,Chtigroup released its financial statement of the 4th quarter,showing a net deficit of USS9.83 billion,which marked the hisoric high of its quarterly deficit. 相似文献
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《中国对外贸易(英文版)》2008,(6):62-65
Among the Fortune 500 firms,more and more images from China emerge out.On the 2008 list,Sinosteel Corporation,a landmark group of China industries quietly squeezes into the candidate line.As the largest steel service & trade enterprise,its sales reached at RMB 111.24 billion,with a year-on-year increase of 83.03 percent,and the profit grew by 180.03 percent.On the Sinosteel 2008 Work Meeting,the president Huang Tianwen uttered,"In the coming year,we will work for US$20 billion sales,and look forward to getting a position in Fortune 500 firms for ourselves." 相似文献
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Zang Kejia 《中国对外贸易(英文版)》2008,(7):16-17
When the 103rd Canton Fair is approaching, an old friend of Canton Fair, Li Ying from Jiangsu prov-ince recollected his past five years' experiences to the grand trade meeting. Each year is special, with some unforgettable memories colored by the year. 相似文献
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Estaing, former French president, Valery Giscard d'Estaing attended Sino-French Economic Seminar held in Shanghai in early April and said that the world center has shifted from the west to the east with many European and US companies entering into Asia, and China has the ability to play an important role in the world stage. Estaing, naming himself"French Confucian", then said in Chinese that a cook-group includes 10 people in ancient Chinese soldier system and the cook is in charge of cooking for them. And people who belong to the same cook are actually "Partners". 相似文献
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《中国对外贸易(英文版)》2008,(5):12
The annual meeting of the World Economy Forum was held in Davos,a little town in Switzerland,on January 23rd to the 27th this year,with the theme"the Power fo Collaborative Innovation",over 2500 celebrates from ture political and cconomic circles of more than 80 countries and challengred logether to talk about the future of the global economy in 2008,A Forum for the problems and challenges that face whole world,some of the keywords which drew attention during the event were:the U.S.subprime mortgage crisis,soaring energy prices,the economic slowdown in the U.S.ermerging economic bodies,authority funds and the general unpredictable nature of the global economy. 相似文献
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"If you are considering to trade with companies in Japan or expanding your business to Japan we are ready to help from the very beginning."You will find this greeting at the first sight on the Chinese website of Japan External Trade Organization 《中国对外贸易(英文版)》2008,(10):16-17
If you are considering to trade with companies in Japan or expanding your .business to Japan, we are ready to help from the very beginning." You will find this greeting at the first sight on the Chinese website of Japan External Trade Organization (JETRO). JETRO has committed itself in delivering highly efficient and quality services to meet the demand of internal and external customs including Japanese companies, hence winning a good reputation in the international trade arena. In recent years, with its priority in advancing business cooperation in South and East Asia, JETRO has made great achievement in promoting trade between China and Japan. Therefore, China's Foreign Trade interviewed Mr. Yoichi Maine, Deputy Director General of JETRO BEIJING. 相似文献
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Guo Yan 《中国对外贸易(英文版)》2008,(12):62-63
Looking at the increasingly fierce competition in the world auto market. global automobile manufacturing industry, taking Europe, the U.S. and Japan as representatives, is gradually forming a new type of relationship, mutual cooperation between whole vehicle and parts manufacturers. We can clearly see that auto parts manufacturers have become independent from the whole vehicle manufacturing companies, which means that the former structure of auto industry has greatly changed, and a new relationship, 相似文献
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Guo Yan 《中国对外贸易(英文版)》2008,(1):10-10
In the middle of last December, the key purchase contracts for coal used in power generation in 2008 were signed, reflecting a demand for more than 1.085 billion tons. It is important to note that the country's five biggest power producers, China Huaneng Group, China Guodian Corporation, China Power Investment Corporation, China Huadian Corporation and China Datang Corporation, had settled on the prices on their purchase contracts, and they are expected to consume 290 million tons of coal for generating electricity, 相似文献
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Liu Xinwen 《中国对外贸易(英文版)》2008,(10):40-41
Last November the State Council of China decided to renew its holiday system by reducing the seven-day May Day holiday to three days and introducing three new one-day public holidays, namely the Qingming Festival, Dragon Boat Festival and Moon Festival. By doing so, the three golden-week holidays that were introduced in 1999, namely the Spring Festival, May Day and National Day, could be better distributed. 相似文献