会计透明度

第四部分：提高会计透明度的政策建议。

Part ⅳ: Point out policy recommendations to improve accounting transparency .

最后，提出了加强我国证券市场会计透明度的建议。

Lastly , propose some constructive suggestion on improving accounting transparency .

再次，从家族企业控制权取得途径来看，通过IPO直接上市的家族企业会计透明度比间接上市的家族企业会计透明度要高。

Thirdly , from the way of obtaining the control right , the family business listed directly through the IPO are more transparent than the family enterprises listed indirectly .

租赁安排对会计透明度影响的研究

Research on the Transparency Affected by the Leases Arrangement

第二部分：股权结构对会计透明度影响的理论分析。

Part ⅱ: Related theoretical analysis between the Ownership Structure and Accounting Transparency .

会计透明度不高是目前上市公司普遍存在的问题。

Not high of accounting transparency is an common problem existing in listed company .

如何提高上市公司会计透明度，多年来一直是理论界和实务界着力探讨的问题。

Improving accounting transparency of listed companies has been discussed over decades both by academia and practitioners .

控股股东参与公司管理引起的双重效应导致其对会计透明度的影响不明朗，两职合一减弱了董事会对管理层的监管。

Controlling shareholder participation in company management , which causes double effect , has an uncertain impact on corporate transparency .

就会计透明度在我国的地位及其发展及其对我国会计信息的影响展开讨论。

The accounting transparency position and development and impact on accounting information of our country in our country launch discussing .

上市公司会计透明度的三级模式与价值报告我国上市公司关联交易信息透明度问题研究

Three-grade Model of Accounting Transparency in Listed Company and Valuereporing ; Research on Related Transaction Information Transparency of Listed Company in China

控制权与现金流权的分离系数越大，会计透明度越低，两权分离的根本原因是金字塔持股和交叉持股等除了直接持股之外的其他持股方式。

When separation factor of the control rights and cash flow rights are greater , the transparency of the Company is lower .

会计透明度是公司治理研究中的一个重要领域。

Accounting transparency is an important research area on corporate governance , and the disclosure of accounting information is a fundamental corporate governance mechanism .

在实务中，会计透明度也逐渐被认为是衡量公司会计信息质量的一个可计量性的标尺。

In practice , the transparency of accounting information is also increasingly seen as a measure of the quality of accounting information of a measurement scale .

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。

Accounting transparency is a comprehensive concept of the quality of accounting information . Its viewpoint includes contract view , investors protecting view and information view .

如果审计委员会制度健全、作用得到发挥，则会计透明度就高；反之，会计透明度就低。

If there is a sound system of the Audit Committee , and role playing , then it has the higher accounting transparency . Instead , accounting transparency is low .

其次，分析了目前我国上市公司会计透明度的现状，认为我国上市公司会计透明度并不高。

Secondly , analyse the current status of accounting transparency of listed companies in China , and consider that the accounting transparency of listed companies in China is not high .

本文的主要局限和研究展望：1.会计透明度衡量方法有待进一步改进，尤其应当考虑加入更多反映我国上市公司盈余质量特征的指标，使之对会计透明度的衡量更为全面和准确。

Firstly , the measurement methods of accounting transparency need to be improved , especially by adding more earning quality attributes into the index to make it more comprehensive and accurate .

而后，从理论上探讨了公司治理生态各个环节对会计透明度的影响，指出公司治理生态的各个环节共同监督和制约着会计透明度的实现。

Then , study the influence of the ecology of corporate governance on accounting transparency from the theory , point out that all aspects of the ecology of corporate governance monitor and restrict the achievement of accounting transparency together .

其次运用股权集中的侵害效应和协同效应、控制权和所有权的分离等理论对股权结构与会计透明度相关性进行理论分析。

Next , this paper has used the " Entrenchment effect " and " Alignment effect " of centralized ownership , the separation of controlling right and ownership etc theories to analyze the correlation of Ownership Structure and Accounting Transparency .

然后以2007年在深沪两个证券交易所发行A股的上市公司为样本进行实证分析，研究公司治理与会计透明度的关系。

And then make a empirical analysis to study the relation between the corporate governance and accounting transparency . The data are from finance report of listed companies which have A shares in the Shenzhen and Shanghai Stock markets ( 2007 ) .

在上述分析的基础之上，借鉴国内外的评价体系，并结合我国的实际情况，本文提出对我国上市公司的会计透明度指标评价体系的具体设想。

On the bases of above analysis , making domestic and oversea ranking systems for reference , and integrating with the actual situation of our country , this article designs a system of indicators to score the accounting transparency of listed companies .

运用第三部分的理论，本章首先就家族控制权实现方式、取得途径、表达方式、股权集中度等四个方面对会计透明度的影响进行了分析。

Using the theory of the third part , this chapter analyzes the impact of corporate transparency from four aspects : the way to achieve family control right , concentration of ownership , the way of obtaining the control right , the way of expressing the control right .

实证检验表明，财务杠杆（LEV）与会计信息透明度显著正相关，ST/PT的公司会计信息透明度较低。

Empirical tests show that financial leverage ( LEV ) and the transparency of accounting information was a significant positive correlation , ST / PT firms has less transparent accounting information .

丰富和拓展了会计信息透明度和会计准则方面的研究内容。

Enrich the research about accounting information transparency and accounting principles .

第二章为会计信息透明度的相关文献简述。

Chapter II review the relevant literature for accounting transparency .

会计信息透明度&一种理论分析模式

The Transparency of Accounting Information of Limited Company : A New Theory analysis

会计信息透明度动态与静态分析模式

The Transparency of Accounting Information : A Mode of Static and Dynamic Analysis

第六章提出改善会计信息透明度的建议。

Chapter 6 puts forward to improve the transparency of the accounting information advice .

审计委员会特征与会计信息透明度相关性研究

The Research on the Relations of Audit Committee Features and Transparency of Accounting Information

会计信息透明度是对会计信息披露质量的全面概括。

The accounting information transparency is the comprehensive summary of the accounting information disclosure quality .