| 会计信息透明度动态与静态分析模式 |
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| 引用本文： | 杨克泉,吕立伟,吉昱华.会计信息透明度动态与静态分析模式[J].财会通讯,2005(7). |
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| 作者姓名： | 杨克泉 吕立伟 吉昱华 |
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| 作者单位： | 上海立信会计学院 上海201600
(杨克泉)，上海金融学院 上海201209
(吕立伟)，中国保险监督管理委员会 北京100863(吉昱华) |
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| 摘 要： | 为了改变讨论公司治理与会计信息透明度关系时的单向思维模式,本文提出一种会计信息透明度的新的分析视角,运用这种分析模式分析公司治理机制与会计信息透明度的相互作用。同时引用相关经验验证资料,对前面的分析进行验证。本文认为提高我国会计信息透明度必须采取综合治理措施。
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| 关 键 词： | 上市公司会 计信息透明度 公司治理机制 |
The Transparency of Accounting Information: A Mode of Static and Dynamic Analysis |
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| Yang Kequan Lu Liwei Ji Yuhua.The Transparency of Accounting Information: A Mode of Static and Dynamic Analysis[J].Communication of Finance and Accounting,2005(7). |
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| Authors: | Yang Kequan Lu Liwei Ji Yuhua |
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| Abstract: | In this paper, to modify the one-way mode of thinking when debating the relationship between corporate governance and the transparency of accounting information,a new view of analysis on the transparency of accounting information has been brought forth . Then, in the light of this mode of analysis, the interactions on the accounting information and Corporate Governance Mechanism are analyzed. In the meantime, some related empirical analyses are quoted to suppose our upper analysis. This paper holds that comprehensive treatment should be adopted to increase the transparency of accounting information. |
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| Keywords: | Listed company Transparency of accounting information Corporate governance mechanism |
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