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为了实现资本市场的资源有效配置、保护投资者利益,披露高透明度的会计信息具有重要的意义。文章在回顾国内外关于公司透明度决定因素的研究基础上,系统地分析了公司透明度的决定机制,主要从信号理论和代理理论、制度环境以及公司治理三个角度进行综合分析的。
In order to realize the efficient allocation of resources in the capital market, it is of great significance to protect the interests of investors and to disclose accounting information with high transparency. Based on the review of the determinants of corporate transparency at home and abroad, the article systematically analyzes the decision-making mechanism of corporate transparency, and mainly analyzes the three aspects from the perspectives of signal theory, agency theory, institutional environment and corporate governance.