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会计信息透明度既是会计信息披露的质量特征又是其内在要求,它的重要性越来越凸显。近年来,投资者们对于会计信息的质量和透明度随着我国资本市场的日益完善,也提出了更高的要求。本文对企业会计信息透明度对企业融资的影响及如何提高会计信息透明度改善企业融资进行研究。
The transparency of accounting information is not only the quality characteristic of accounting information disclosure but also its inherent requirement. Its importance is more and more prominent. In recent years, investors have put forward higher requirements on the quality and transparency of accounting information as China’s capital market continues to improve. This paper studies the impact of corporate accounting information transparency on corporate finance and how to improve the transparency of accounting information and improve corporate finance.