浅析会计信息透明度存在的问题及对策研究汇.doc

东北农业大学学士学位论文 　　　　　　　　　　 学号：浅析会计信息透明度存在的问题及对策研究 Brief Analysis Accounting Information Transparency Existence Question and Countermeasure Research 学生姓名：刘思彤 指导教师：林艳 所在院系：经济管理学院 所学专业：会计学 研究方向：会计学 东 北 农 业 大 学 中国·哈尔滨 2012年5月摘要 普华永道发布的关于全球35个国家不透明度指数的调查报告中中国和俄国的不透明度最高,分别是87和84而新加坡(29)和美国(36)的透明度最高。虽然这种调查只能作为参考但在一定程度上说明我国会计信息的透明度存在比较大的问题。会计信息披露不完整会计信息披露不及时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。本还分析了会计透明度的会计准则透明度Brief Analysis Accounting Information Transparency Existence Question and Countermeasure Research Abstract The always the way release of concerning 35 nations of world of in the investigation report of an index number, China and the opaque degree of Russians are tallest, respectively is 87 and 84, but Singapore(29) and the clarity of the United States(36) are tallest. Although this kind of investigates to can do for the reference only, to some extent elucidation our country clarity of accountancys information existence than bigger problem. This kind of problem performance at: Accountancys information publish not true, the accountancy concocts the severity; Accountancys information publish not complete; Wait the aspect when accountancys information publish the can not compare with. Puhua Yongdao about not opaque index the memoir, has initiated this article to accountant the transparency further discussion. Accountant the transparency is comprehensive, the comprehensive concept, it not only has simultaneously taken into consideration the accounting information own quality specification as well as realizes the accounting information quality specification way, moreover also has enriched the accounting information quality specification and realizes the accounting information quality specification way, is a set of comprehensive accounting informations qual