【作者】 陈林荣；

【导师】 张蕊；

【作者基本信息】 江西财经大学 ， 会计学， 2003， 硕士

【摘要】 证券市场的有效运转是以上市公司披露的信息特别是会计信息的透明度为前提，如果公司会计信息虚假失真、透明度不高，则会严重误导投资者的决策，导致社会稀缺资源无效配置，危及证券市场的稳定与发展。目前，我国证券市场还处于发展阶段，远未成熟，会计信息失真、透明度不高现象相当普遍。为提高市场资源配置效率，降低社会交易费用，必须规范会计信息的披露，提高上市公司会计信息披露的透明度。鉴于此，本文就会计信息透明度有关问题展开分析和研究，以期为我国上市公司会计信息透明度的提高提供借鉴和经验。本文的结构安排如下： 第一章，解读有关会计信息透明度的理论问题。首先，阐述了会计信息透明度的概念，并分别从有效证券市场假设、委托代理、会计目标的角度论证了提高会计信息透明度的意义。其次，对会计信息透明度的质量特征包括主要质量特征、次要质量特征以及限制条件等进行了界定。第三，关于会计信息披露度的问题，由于受到现有技术水平、成本—效益等方面的限制，完全充分供给会计信息是不可能的，会计信息披露应以相关主体利益最大(即帕累托最优)为衡量依据。 第二章，对我国会计信息透明度的现状及其成因进行了分析。首先，指出会计信息透明度不高对我国资本市场的危害，如资本成本高、稀缺资源不能合理配置、不利于引进外资等。然后，分析我国会计信息透明度的现状，认为我国会计信息的低透明度主要在披露的及时性、披露的内容和披露的方式上存在问题。第三，从公司内部和公司外部两方面对我国会计信息透明度不高的成因进行了分析，其结论是：会计基础工作的薄弱、剥离上市的负面影响、公司治理结构的不合理是引起会计信息透明度不高的内部因素；会计准则与制度的局限性、中小股东监督的乏力、民间审计独立性的丧失、有关法律制度的不健全是导致会计信息透明度低的外部原因。 第三章，阐述西方国家关于会计信息透明度的研究及其对我国的启示。主要结论是会计信息透明度的提高，不仅有赖于高质量的会计准则，而且要有相应的支撑系统配套。这些支撑系统包括高质量的审计准则、具有竞争性和独立性的注册会计师、对准则解释和应用的监管机制、合理的公司治理结构、具有竞争力和接受专业教育的管理人员、对高质量财务报告的需求氛围、以及商界普遍存在的有关诚信的人文精神。 第四章，对提高我国会计信息透明度提出如下建议：门）加强会计基础工作，不断强化后续教育，特别是诚信教育，提高会计人员素质；（2）完善有关法制、准则制度，从制度上减少企业利润的操纵空间，增大会计信息造假成本；（）完善公司治理结构，即：建立织驻用纳接购 完善公司内u，积脑座娜娜额诞生基部赔（4）增强民间审计的独立性，提高执业质量。更多还原

【Abstract】 Securities market plays a very significant role in allocating resources. Meanwhile, whether it can function effectively depends on the transparency of information, especially accounting information, which the listed companies disclose. If accounting information is false and the transparency is low, it will mislead the decisions of investors, cause the un-effective allocating of the social scarce resources, and endanger the stabilization and development of securities market. At present, securities market in China is on its childhood, so it is flooded with false accounting information and low transparency. To improve the efficiency of allocating market resources and decrease transaction cost, the disclosure of accounting information should be standard and transparent. So the writer makes research on the issue of transparency of accounting information with the expectation of providing some advice on improving transparency of accounting information in Chinese listed companies.This dissertation is composed of four chapters:Chapter 1 describes some basic theories about the transparency of accounting information. The chapter consists of three parts: Part 1 analyses the conception of the transparency of accounting information and its economic meanings according to effective securities market suppose, agency theory and accounting information objective. Part 2 defines quality characters of accounting information, including the main quality characters, sub-main quality characters, etc. Part 3 puts forward the issue about the measurement of accounting information disclosure. It’s impossible to provide accounting information fully because of the barrier of present technology level and cost-income principle. So it is necessary to measure the disclosing degree of accounting information to maximize the benefit of the related parties (that is Pareto optimum).In chapter 2, the present situation and the reasons of the transparency are explained .The chapter is also divided into three parts. In part 1, the author discusses the harm of low transparency including high capital cost, ineffective allocation of scarce resources and negative effect on absorbing foreign capital. The present situation of transparency in China is mentioned in Part 2. Some questions such as punctuality,contents and means of accounting information disclosure are pointed out. Part 3 sees the reasons from both in and out of companies, including inner ones like weak accounting basic work, the negative affect from breaking the listed companies, unreasonable corporate governance; and outer reasons such as the limitation of accounting standards and systems, the lack of minority stockholders supervision, the loss of external auditing independence and imperfect related laws.In Chapter 3, the research on how to improve the transparency in the West is introduced and enlightenments on us are as follows: to improve the transparency, not only high quality accounting standards are wanted, corresponding support infrastructure is also needed. These support infrastructure should include the followings: high quality auditing standard, competitive and especially educated administrative human resources, the cultural requirements and atmosphere for high quality financial reports and the humane spirit on honesty popular in the business world.In chapter 4, some practical advices are suggested: (1) strengthening accounting basic work, improving accountants’ quality and training them in further education especially in sincerity education;(2) perfecting concerning laws and standards to minimize the profit-manipulating room and increase the cost of false accounting information; (3) perfecting corporate governance, that is: setting up reasonable stock right structure, bettering the corporate spurring system and carrying out independent director policy thoroughly and peacefully; (4)strengthening external auditing independence and improving auditors’ work quality.更多还原