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透明度是全球资本市场面临的共同问题,也是困扰资本市场发展的难题之一。资本市场上违背透明度原则,频繁披露虚假信息等财务欺诈行为严重扰乱了资本市场秩序,并侵害了投资者的利益,尤其是力量比较薄弱的中小投资者的利益。因此,改善资本市场信息披露现状,加强透明度建设显得尤为重要。本文分析了财务信息透明度建设的重大意义及影响财务信息披露透明度的因素,提出改进的意见。
Transparency is a common problem faced by global capital markets and one of the problems plaguing the development of capital markets. The defamation of transparency in the capital market and the frequent disclosure of false information have seriously disrupted the capital market order and infringed the interests of investors, especially the small and medium-sized investors whose power is weaker. Therefore, it is particularly important to improve the status quo of information disclosure in capital markets and enhance transparency. This article analyzes the great significance of the transparency of financial information and the factors that affect the transparency of financial information disclosure and puts forward some suggestions for improvement.