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现代社会人们的自主意识很强,逐利的热情很高,很多东西都要求公开化和透明化。会计领域也不例外,人们越来越强烈的要求会计信息的公开,使他们对财务的大概状况有一个清晰的认识。会计信息的透明化对资本市场的发展有着深远的影响,会计信息的公开才能使得资本市场良性运转,会计的透明度越高越能保证资本市场健康稳定的发展。就目前来说,我国在这方面还存在着一定的问题。本文从会计透明度发展现状分析影响透明度的因素有哪些,最后得出基于会计透明度的会计未来的一个发展的趋势。
In modern society, people have a strong sense of autonomy and enthusiasm for pursuing profits. Many things require openness and transparency. The accounting field is no exception. People are increasingly demanding the disclosure of accounting information so that they have a clear idea about the financial status. The transparency of accounting information has a far-reaching impact on the development of the capital market. The disclosure of accounting information can make the capital market operate benignly and the higher the transparency of accounting can ensure the healthy and stable development of the capital market. For now, our country still has certain problems in this regard. This article analyzes the factors influencing transparency from the development of accounting transparency, and finally draws a trend of development of accounting based on accounting transparency.