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小议会计透明度的影响因素及治理措施

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摘要 会计透明能够有效保障会计信息的质量,对于会计信息有效性可以达到理想的监督效果。然而就我国目前的会计发展来说,会计的透明度不高是现今社会发展普遍存在的问题,因此,要注意提高会计透明度,对影响会计透明度的因素进行全面的分析,从而得出治理的措施,以满足会计信息利用者的需求。本文就会计透明度的影响因素以及治理措施进行了简要的探究,仅供参考。
作者 曹雪娜
出处 《中国经贸》 2015年第5期223-223,共1页 China Global Business
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