关于会计透明度的概率论和经济学分析

The Analysis of Accounting Transparent from the View of Probability and Economics

文章在界定会计透明度概念的基础上,对会计透明度进行了概率论和经济学分析。认为会计透明度是一种概率,不同取值代表着透明度的高低。当前我国上市公司的高透明度会计信息存在需求和供给的不足,数量低干预期水平;而低透明度的会计信息存在供给上的过剩,数量大干预期水平。最后认为应加大高透明度会计信息的私人利益,加大低透明度会计信息的私人成本,创造高透明度会计信息的需求主体,进而提高上市公司的会计透明度。

First the article define the content of accounting transparent. Then the artile analyze the accounting transparent from the view of prohablity and economics. The author thinks accounting transparent is a kind of probablity,different probablity represent the degree of accounting transparent .On the one hand, there are unsufficient in the supply and demand of high transparent accounting information ; On the other hand, there are surplus in the supply and demand of low transparent accounting information . At last, The author gives the ways of improving the degree of our list company's accounting transparent . That is to say, improve the private cost of low accounting transparent and the private effect of high accounting transparent . In the same time, we should create the demand of high accounting transparent.