会计透明度的理论视角、信息约束及其实现

The Theoretical View, Information Commitment and Realization of Accounting Transparency

会计透明度是会计信息质量的全面概念,其理论视角有契约观、投资者保护观和信息观。会计透明度的信息约束主要在于企业公司治理和会计控制制度以及外部因素,其实现要从技术保证、制度引导和法律强制三管齐下,以实现高透明度的会计信息。

Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view. The blocks to accounting transparency are corporate governance , internal accounting control and other outside reasons. In order to realize accounting transparency, we need to start from the three aspects of technical guarantee, institutional guide and legal coercion.