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1、企业会计信息披露透明度的影响因素分析Enterprise Accounting Information Disclosure Transparency Influencing Factor Analysis- 16 -摘 要随着经济全球化和资本国际化流动的加剧，现代市场经济中，实体经济与虚拟经济相互依存、对立统一，进一步折射出会计信息的重要性。企业会计信息披露的质量不仅会影响投资者、债权人等信息使用者的决策与利益，也可能使企业自身受到相应的波及并带来一定风险，会计信息披露的质量与透明度的研究及相关的会计问题也引起了越来越广泛的关注。针对如何提高会计信息披露的透明度，国内外相关机构和学者已做了多
2、年的研究，出版面世了大量文献成果，但会计信息披露质量的问题仍未得到解决。笔者认为这是一个需要长期坚持并不断发展思路的课题，因此，本文将从会计信息披露透明度的影响因素这一角度对此问题进行分析研究。从我国上市公司会计信息披露的现状来看，近年来会计信息披露的质量与透明度均在逐渐提高，证券机构对上市公司会计信息的多方面考核也呈现逐年好转的趋势，但违规造假事件仍时有发生，信息使用者对目前我国企业的会计信息披露状况也并不乐观。由于我国的会计环境还不够理想，如政府职能有待进一步明确，法律环境不够完善，从而不能给高透明度的会计信息披露起到辅助作用；企业自身的内部结构不够完善，外部监管经常缺位；会计从业人员职业
3、素质与业务道德水平尚待提高；作为会计信息依凭的会计准则目前还尚不够全面完善，具有一定的局限性和滞后性，使会计信息造假有机可趁；巨大的利益将会计信息披露中的所有环节联系在了一起，一切违规行为都是为了追求利益，当违规的成本又非常低廉时，违规造假就势不可挡了。本文主要采用调查研究与经验总结相结合、定性研究与定量研究相结合的研究方法，对这些方面一一加以分析研究，参考大量文献资料，考察典型案例，由此得到针对性的政策建议，提出了可行的解决办法。希望借由本文抛砖引玉，改善目前我国企业会计信息披露透明度的现状，净化市场环境，维护广大信息使用者的权益，使我国的经济活动更加繁荣有序关键词：上市公司；会计造假；信息
4、披露；影响因素；信息透明度 AbstractAlong with the economic globalization and the capital internationalization mobile aggravating, in the modern market economy, the entity economical and the hypothesized economy depends on each other mutually, unification of opposites, reflects the importance of accounting inform
5、ation further. Business accounting information disclosed of the quality will not only affect the investor, creditor and so on information users decisions-making and benefit, also possibly caused enterprise itself receive corresponding affect and bring some risk simultaneously, the quality of account
6、ing information disclosed and the accounting problems related arouse more and more widespread concern. In view of how to enhance the transparency of accounting information disclosure, the domestic and foreign related organization and scholars have done many years research, the publication have appea
7、red on the market the massive literature achievement, but the quality of accounting information disclosed still not be solved. The author believe that this is an important topic that needs insisting for a long time and also developing new ideas, therefore, this article will analysis this problem fro
8、m the perspective of accounting information disclosure transparency.In recent years，looking from the present situation of our country enterprise accounting information disclosure, the quality and the transparency of the accounting information disclosed is gradually enhancing, the inspection of liste
9、d company accounting information from many aspects by negotiable securities organization have improved year by year, but the false violations event still sometimes occurred, the information users are not optimistic to the present situation. Our countrys accountant environment is unsatisfactory; The
10、function of government needs further studies; Legal environment comes imperfect, thus cannot give auxiliary function to the high transparency of accounting information disclosure; The enterprise own internal structure is not perfect, exterior supervision organization always vacant; Accountant practi
11、tiongers professional quality and the service ethic level needs to be increased; Relied upon as the accounting standards of accounting information is still not fully complete yet, has certain limitation and lag, give opportunities to false accounting information ; The huge benefit links every parts
12、of accounting information disclosure together , all illegal activities will be to pursue the benefit, when the cost also very inexpensive, false impression will be irresistible.This article mainly uses combination investigation and experiences summarizes, qualitative investigation and the quantitati
13、ve investigation unify, analytical study every performs and aspects, reference large number of documents and data, research illustrative cases, from this obtains the pointed policy to suggest, propose feasible solutions. With the hope to take advantage of improvement the business accounting informat
14、ion disclosure transparencys present situation for our country, purifies the market environment, maintain the general information users rights and benefits, make our countrys economic activity more prosperous and orderlyKey words: Listed company; accounting fraud; information disclosure; influencing
15、 factors; transparency of information目 录导论1一、会计信息透明度的内涵及要求3（一）会计信息透明度的内涵3（二）会计信息透明度的质量要求3二、我国企业会计信息披露透明度的现状4（一）相关数据统计4（二）我国企业会计信息披露透明度现状总结5三、影响企业会计信息披露透明度的因素5（一）会计准则因素5（二）法律环境因素6（三）外部监管机构6（四）表外信息披露7（五）公司内部结构7（六）会计人员职业素质与业务道德8（七）利益驱动与低廉违规成本8四、提高会计信息披露透明度的政策建议8（一）完善会计准则与制度9（二）改善会计环境9（三）加强外部机构监管作用9（四）修整公司内部结构10（五）改善表外信息
