导读：这是一篇会计学专业的assignment范文，讨论了会计透明度。会计透明度具有综合性的和全面性的特点，是使现在社会会计信息的完全性与会计信息的完美性得以实现的一种制度安排。当前大多数上市公司，财务舞弊和会计造假现象严重，会计信息失真，会计透明度较低，这不仅使会计信息使用者的相关的利益受到了伤害，同时，也使市场经济的健康发展和会计的健康发展面临严峻的挑战。会计透明度的提高是保证公司会计信息质量的重要途径，因此，提高会计透明度具有极其重要的意义。
Assignment范文题目：Accounting transparency
The concept of accounting transparency is comprehensive and comprehensive, and it is an institutional arrangement that makes the completeness of current social accounting information and the perfection of accounting information come true. At present, most of China's listed companies have severe financial fraud and accounting fraud, accounting information distortion and low accounting transparency, which not only hurts the interests of users of accounting information, but also poses severe challenges to the healthy development of China's market economy and accounting. The improvement of the accounting transparency is important way to ensure the quality of accounting information, therefore, to study and improve accounting transparency is of great significance, this article through to the concept of accounting transparency, importance, finiteness and analysis of the current situation of our country's current accounting transparency, and some Suggestions for how to improve the accounting transparency is proposed.
会计透明度的概念是全面而完整的，是一种制度安排，使现有社会会计信息的完整性和会计信息的完善成为现实。目前，我国大多数上市公司存在严重的财务欺诈和会计欺诈，会计信息失真，会计透明度低，不仅损害了会计信息使用者的利益，也给中国市场经济的健康发展带来了严峻挑战。会计。会计透明度的提高是保证会计信息质量的重要途径，因此，研究和提高会计透明度具有重要意义，本文通过对会计透明度，重要性，有限性和现状分析的概念进行分析。提出了我国目前的会计透明度，以及如何提高会计透明度的建议。
China is listed as one of the least transparent countries among the countries surveyed, according to a survey by pricewaterhousecoopers on the "opacity index." Accounting transparency, and gradually become a major topic of the capital market, the current situation of China's listed companies accounting transparency is low with the exposure of accounting fraud cases have been revealed, as a result, the transparency of accounting information has received the extensive concern of the whole society, therefore, to study and improve the transparency of accounting information is very important for the healthy development of the economy.
根据普华永道（Pricewaterhousecoopers）对“不透明指数”的调查，中国被列为被调查国家中透明度最低的国家之一。 会计透明度，逐渐成为资本市场的一个主要话题，中国上市公司会计透明度的现状较低，随着会计欺诈案件的曝光被揭示，因此，会计信息的透明度受到广泛关注 因此，对整个社会来说，研究和提高会计信息的透明度对于经济的健康发展非常重要。
Accounting transparency is to obtain comparable, clear and perfect non-real images through accounting information, which users can accurately and timely grasp all business activities of enterprises and the economic consequences caused by these business activities. This defines accounting transparency from the perspective of accounting information users' acceptance of accounting information.
The concept of accounting transparency was first proposed by the former chairman of the U.S. securities and exchange commission in 1994, who pointed out that accounting information should be transparent. The SEC issued a statement on the iasb's core standards in 1996, arguing that the core standards should have "high-quality" information, describing such "high-quality" information as "comparable, transparent and adequately disclosed". According to ge's research, "transparency" is an overall and comprehensive information quality, which has two meanings in the narrow sense and the broad sense. "the narrow sense of transparency and the full disclosure of information are regarded as the same meaning, while the broad sense defines transparency as the full meaning of high-quality accounting information".
Generally, the transparency of accounting information should include the following three aspects: a set of accurate, clear, understandable, formal and generally recognized accounting standards and the supervision system of various information disclosure, and the supervision system of accounting standards and information disclosure should be coordinated. Accounting information can be provided in a timely and accurat
