英语翻译【摘要】如何促进我国资本市场健康发展,是近年来颇受关注的研究课题.会计透明度是一个全面、综合性的概念,是一套全面的会计信息质量标准和一个进行会计信息质量管理的“工

英语翻译
【摘要】如何促进我国资本市场健康发展,是近年来颇受关注的研究课题.会计透明度是一个全面、综合性的概念,是一套全面的会计信息质量标准和一个进行会计信息质量管理的“工具箱”.本文从会计透明度研究出发,简要介绍了国内外会计透明度的研究成果,以及影响会计透明度的因素.进而引发了上市公司的透明度的研究,本文论述了上市公司会计信息披露的现状,剖析了上市公司会计信息不透明是因为公司制度和法治环境的缺陷,相关部门监管不力,上市公司内幕交易和社会审计人员职业不规范等原因.并指出了实施职工持股制度和独立董事制度,完善上市公司内部控制制度和外部监督制度,规范上市公司信息披露以及社会审计人员的行为一系列规范上市公司会计透明度的有效对策,以提高会计信息的透明度.
【关键字】会计信息 透明度 上市公司 披露

How to boost our country capital market health developing ,be the go into problem being paid close attention to in recent years rather.Accountant transparency is that one is all-round ,the comprehensiveness concept,is a set of all-round quality of accounting data standard and a quality control carrying out accounting information "tool case".And transparency studies the main body of a book from the accountant starting off ,brief accountant transparency research results having introduced home and abroad,affects accountant transparency factor.The go into having initiated a listed company transparency then ,the current situation that a listed company accounting information the main body of a book has been discussed reveals,having analysed a listed company accounting information opacity is that environment defect ,relevance branch oversee inefficiently ,a listed company inside story business and society audit personnel occupation because of company system and rule by law not to standardize wait for cause.Have pointed out and the system putting staff and worker into practice holding share system and independent director ,have perfected the system controlling system and outside supervision in the inside of a listed company,standard a listed company information disclosure and society audit effective personnel's behavior series of norm listed company accountant transparency countermeasure,to improve the accounting information transparency.
会计信息Accounting information
透明度Transparency
上市公司A listed company
披露Reveal

fdgdfvvvvb vcvcdssssssdadgfdfghfgjghhhhhhhhh

如何促进我国资本市场健康发展，是近年来颇受关注的研究课题。会计透明度是一个全面、综合性的概念，是一套全面的会计信息质量标准和一个进行会计信息质量管理的“工具箱”。本文从会计透明度研究出发，简要介绍了国内外会计透明度的研究成果，以及影响会计透明度的因素。进而引发了上市公司的透明度的研究，本文论述了上市公司会计信息披露的现状，剖析了上市公司会计信息不透明是因为公司制度和法治环境的缺陷，相关部门监管不力...

全部展开

如何促进我国资本市场健康发展，是近年来颇受关注的研究课题。会计透明度是一个全面、综合性的概念，是一套全面的会计信息质量标准和一个进行会计信息质量管理的“工具箱”。本文从会计透明度研究出发，简要介绍了国内外会计透明度的研究成果，以及影响会计透明度的因素。进而引发了上市公司的透明度的研究，本文论述了上市公司会计信息披露的现状，剖析了上市公司会计信息不透明是因为公司制度和法治环境的缺陷，相关部门监管不力，上市公司内幕交易和社会审计人员职业不规范等原因。并指出了实施职工持股制度和独立董事制度，完善上市公司内部控制制度和外部监督制度，规范上市公司信息披露以及社会审计人员的行为一系列规范上市公司会计透明度的有效对策，以提高会计信息的透明度。
How to promote the healthy development of China's capital market in recent years, is a popular research topic. Accounting transparency is a comprehensive, integrated concept, is a comprehensive suite of accounting information quality standards and one for accounting information quality management "toolbox". Starting from the study of accounting transparency, this paper introduces the transparency of the accounting research, as well as the factors affecting accounting transparency. The transparency in listed companies, this paper discusses the research of accounting information disclosure of the listed company, the listed company analysis of accounting information is not transparent legal environment of company system and the defect, the relevant departments of supervision, the listed company insider trading and social auditing personnel professional non-standard wait for a reason. And points out the implementing employee stock ownership system and the system of independent directors of listed companies, perfect the internal control system and external supervision system, regulating listed companies as well as social auditing personnel information disclosure of the listed companies act a series of effective measures of accounting transparency, in order to improve the transparency of the accounting information.
会计信息Accounting 透明度 information 上市公司 transparency 披露 listed

收起