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为了改变讨论公司治理与会计信息透明度关系时的单向思维模式,本文提出一种会计信息透明度的新的分析视角,运用这种分析模式分析公司治理机制与会计信息透明度的相互作用。同时引用相关经验验证资料,对前面的分析进行验证。本文认为提高我国会计信息透明度必须采取综合治理措施。
In order to change the one-way thinking mode when discussing the relationship between corporate governance and the transparency of accounting information, this paper proposes a new perspective of analysis of accounting information transparency and uses this analysis mode to analyze the interaction between corporate governance mechanism and accounting information transparency. At the same time, the related empirical verification data are used to verify the previous analysis. This paper argues that to improve the transparency of China’s accounting information, we must take comprehensive measures.