Therefore, the accounting information transparency is able to accurately and timely disclosure of relevant information, can help users of accounting information in a timely and accurate about the financial position, cash flow and operating results and risk of information, it is at the core, the quality of accounting information disclosure in order to ensure the quality, make the accounting information quality standards and the accounting information disclosure system was developed, it is also a concept of quality of accounting information more comprehensive and comprehensive, its goal is to make the accounting information user can really "see the essence through the phenomenon".
Accounting information transparency can reflect the reality of the enterprise ability, excellent quality of its value is equal to other enterprises, for enterprises especially the rapid development of enterprises, the quality of the accounting information transparency can reflect the management of excellent stability and sustainable development, is the enterprise of the underlying factors to attract investors, and the accounting information transparency can also make the enterprise investors accurate understanding of information about various aspects of an investment project, as contained in the true sense of value, and can enhance the confidence of investors.
The transparency of accounting information can effectively prevent the information asymmetry between owners and operators, enhance the symmetry of accounting information, restrain and regulate the strong side of information, and strengthen the weak side of information. For the listed company, the huge interest of internal transaction and the high asymmetry of information make the major shareholders and small and medium-sized investors highly unequal in the access to accounting information. Therefore, improving the transparency of accounting information is of great significance to small and medium-sized investors and other stakeholders.
The improvement of accounting transparency is of great significance for promoting the healthy development of the market. However, we should realize that "complete transparency" is neither necessary nor possible, and the pursuit of "complete transparency" will have some negative effects. Therefore, it is only necessary to achieve "relatively transparency". Accounting information transparency is an important reflection of the enterprise actual strength, can improving the accounting information transparency of accounting information asymmetry in the interests of the enterprise stakeholders of the damage to prevent, and numerous accounting fraud and accounting fraud cases, happens to the cu
