论我国会计信息透明度

论我国会计信息透明度

摘 要: 随着经济全球化，1体化的快速发展，会计信息的作用愈来愈重要，可以毫不夸张的说会计信息是会计工作的核心，是会计工作的生命线。会计信息是企业决策者，投资者做出决策的重要依据。而会计信息的透明度直接关系决策者对企业的了解程度，从而引导起决策和结果。会计信息透明度和真实性是保证信息使用者作出正确的基本前提和重要条件。会计信息透明度低所带来的经济后果是10分严重的，它将引导投资决策失误和社会经济资源的无效配置，甚至导致交易的停顿，使整个社会陷入经济危机之中。本文通过对会计信息透明度的理解，从我国的会计信息透明度现状和提高会计信息透明度的意义出发，探索其中的原因，并提出相应的解决措施来提高我国的会计信息的透明度。

关键词: 会计信息透明度; 评价标准; 形成原因; 对策

Preliminary discussion on accounting information transparency  in our country
 
Abstract: Along with the economical globalization, the integrated fast development, the accounting information function is increasingly important, may not exaggerate said the accounting information is accountant the work core, is accountant the work lifeline The accounting information is the enterprise policy-makers, the investor makes policy-making the important basis But the accounting information transparency directly relates the policy-maker to the enterprise the understanding degree, thus guides the decision-making and the result The accounting information transparency and the authenticity are guaranteed the information user makes the correct basic premise and the important condition The accounting information transparency lowers the economical consequence which will bring is extremely serious, it will guide the investment decision-making fault and the social economy resources invalid disposition, even will cause the transaction the stop, will cause the entire society to fall into in the economic crisis This article through to the accounting information transparency understanding, and enhances the accounting information transparency from our country accounting information transparency present situation the significance to embark, explores reason, and proposed the corresponding solution measure enhances our country the accounting information transparency

Keywords : Transparency of accounting information;  Evaluation criteria;  Causes;  Countermeasures