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Accounting transparency

2018-09-29 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Accounting transparency,供大家参考学习,这篇论文讨论了会计透明度。会计透明度具有综合性的和全面性的特点,是使现在社会会计信息的完全性与会计信息的完美性得以实现的一种制度安排。当前大多数上市公司,财务舞弊和会计造假现象严重,会计信息失真,会计透明度较低,这不仅使会计信息使用者的相关的利益受到了伤害,同时,也使市场经济的健康发展和会计的健康发展面临严峻的挑战。会计透明度的提高是保证公司会计信息质量的重要途径,因此,提高会计透明度具有极其重要的意义。

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The concept of accounting transparency is comprehensive and comprehensive, and it is an institutional arrangement that makes the completeness of current social accounting information and the perfection of accounting information come true. At present, most of China's listed companies have severe financial fraud and accounting fraud, accounting information distortion and low accounting transparency, which not only hurts the interests of users of accounting information, but also poses severe challenges to the healthy development of China's market economy and accounting. The improvement of the accounting transparency is important way to ensure the quality of accounting information, therefore, to study and improve accounting transparency is of great significance, this article through to the concept of accounting transparency, importance, finiteness and analysis of the current situation of our country's current accounting transparency, and some Suggestions for how to improve the accounting transparency is proposed.

China is listed as one of the least transparent countries among the countries surveyed, according to a survey by pricewaterhousecoopers on the "opacity index." Accounting transparency, and gradually become a major topic of the capital market, the current situation of China's listed companies accounting transparency is low with the exposure of accounting fraud cases have been revealed, as a result, the transparency of accounting information has received the extensive concern of the whole society, therefore, to study and improve the transparency of accounting information is very important for the healthy development of the economy.

Accounting transparency is to obtain comparable, clear and perfect non-real images through accounting information, which users can accurately and timely grasp all business activities of enterprises and the economic consequences caused by these business activities. This defines accounting transparency from the perspective of accounting information users' acceptance of accounting information.

The concept of accounting transparency was first proposed by the former chairman of the U.S. securities and exchange commission in 1994, who pointed out that accounting information should be transparent. The SEC issued a statement on the iasb's core standards in 1996, arguing that the core standards should have "high-quality" information, describing such "high-quality" information as "comparable, transparent and adequately disclosed". According to ge's research, "transparency" is an overall and comprehensive information quality, which has two meanings in the narrow sense and the broad sense. "the narrow sense of transparency and the full disclosure of information are regarded as the same meaning, while the broad sense defines transparency as the full meaning of high-quality accounting information".

Generally, the transparency of accounting information should include the following three aspects: a set of accurate, clear, understandable, formal and generally recognized accounting standards and the supervision system of various information disclosure, and the supervision system of accounting standards and information disclosure should be coordinated. Accounting information can be provided in a timely and accurate manner to enable information users to quickly obtain information about the financial status, cash flow, operating results and risks of the enterprise. All departments should highly follow the accounting standards of the enterprise. In other words, accounting information transparency not only includes the formulation and implementation of accounting standards and information quality standards for enterprises, but also includes information disclosure and regulatory control system.

Therefore, the accounting information transparency is able to accurately and timely disclosure of relevant information, can help users of accounting information in a timely and accurate about the financial position, cash flow and operating results and risk of information, it is at the core, the quality of accounting information disclosure in order to ensure the quality, make the accounting information quality standards and the accounting information disclosure system was developed, it is also a concept of quality of accounting information more comprehensive and comprehensive, its goal is to make the accounting information user can really "see the essence through the phenomenon".

Accounting information transparency can reflect the reality of the enterprise ability, excellent quality of its value is equal to other enterprises, for enterprises especially the rapid development of enterprises, the quality of the accounting information transparency can reflect the management of excellent stability and sustainable development, is the enterprise of the underlying factors to attract investors, and the accounting information transparency can also make the enterprise investors accurate understanding of information about various aspects of an investment project, as contained in the true sense of value, and can enhance the confidence of investors.

The transparency of accounting information can effectively prevent the information asymmetry between owners and operators, enhance the symmetry of accounting information, restrain and regulate the strong side of information, and strengthen the weak side of information. For the listed company, the huge interest of internal transaction and the high asymmetry of information make the major shareholders and small and medium-sized investors highly unequal in the access to accounting information. Therefore, improving the transparency of accounting information is of great significance to small and medium-sized investors and other stakeholders.

The improvement of accounting transparency is of great significance for promoting the healthy development of the market. However, we should realize that "complete transparency" is neither necessary nor possible, and the pursuit of "complete transparency" will have some negative effects. Therefore, it is only necessary to achieve "relatively transparency". Accounting information transparency is an important reflection of the enterprise actual strength, can improving the accounting information transparency of accounting information asymmetry in the interests of the enterprise stakeholders of the damage to prevent, and numerous accounting fraud and accounting fraud cases, happens to the current accounting information transparency of the higher requirements are put forward.

The advantages of improving the transparency of accounting information and the current status of accounting transparency make us constantly think about ways to improve accounting transparency, such as strengthening the improvement of accounting laws and regulations, and enhancing the disclosure of accounting information. With disclosure of accounting information, the market's demand is higher and higher, the transparency of accounting information users increasingly attention, can be concluded that the method to solve the problem by looking for ways to constantly improve the accounting transparency, we always by improving the accounting transparency to solve various problems, more problems, the solution is much, but the method to solve the problem is the quality of the accounting transparency of what is a concept of "degree", is "completely" or "relative", and can achieve?

We always want to pursue "full transparency," but that's not always necessary. The requirement that accounting information transparency rules designed to boost investor confidence does not boost investor confidence, but rather leads to investor panic, further destabilising capital markets and the economy as a whole. "Transparency" is essentially a double-edged sword: on the one hand, it enables stakeholders to understand the enterprise only through the accounting information disclosed by the enterprise, and to make comparisons among enterprises and put forward new standards; On the other hand, "it causes moral hazard and panic. Accounting information transparency refers to that the external personnel of an enterprise can see the real operation inside the enterprise and supervise the enterprise. Therefore, accounting transparency will have an impact on the behavior of the internal personnel of the company. Therefore, the transparency of accounting information should reflect both the good aspects and the bad aspects of the company's performance.

For listed companies, in pursuit of a higher economic benefit at the same time should also actively undertake social responsibility, but it can lead to conflict, the different stakeholders of the enterprise information demand is different, this can lead to the generation of conflict, the enterprise in coordination of these conflicts will increase the burden of the enterprise, at the same time, enterprises in the market will also be restricted by all kinds of social system and standard, so, we think the transparency of accounting information is limited. However, the limitation of accounting transparency does not mean that there is no need to improve accounting transparency. As the current accounting transparency is not high enough, the market demands on accounting transparency constantly increase. Therefore, we must continue our efforts to improve accounting transparency.

Last, relevant and transparent disclosure of accounting information is the responsibility of listed companies, some listed companies in China, however, there is a severe accounting fraud, accounting transparency is not high and low level of accounting information quality problems, led to the distortion of accounting information, accounting transparency is declining, make the accounting information users to understand the accounting information may not be accurate or not, this not only hurt the accounting information users relevant interests, at the same time, also challenge the healthy development of market economy in our country and accounting. At present, China's accounting transparency is not high mainly in the following aspects: the disclosure of accounting information is not true, accounting fraud is serious; Incomplete disclosure of accounting information; The disclosure of accounting information is not timely and the content of profit forecast is changed arbitrarily.

The factors that affect the accounting transparency in China mainly include the external and internal factors of enterprises, among which the external factors mainly include the demand for the perfection of accounting standards and laws and regulations, the lax punishment of the supervision system and the violation, and the lack of independence of the CPA audit. The internal factors mainly include the imperfection of the corporate governance structure and the weakness of the internal accounting control system, that is, the enterprise's compliance with and implementation of accounting standards.

Improving the corporate governance structure is the institutional basis for improving accounting transparency. As far as China's listed companies are concerned, the primary task of corporate governance is to optimize the shareholding structure, change the situation where one share is dominant, prohibit internal control, encourage small and medium-sized shareholders to actively participate in the shareholders' meeting, which will lead to the pressure of accounting information disclosure and speed up the pace of accounting transparency realization. Secondly, the board of directors should be strengthened to increase the independence of the board of directors, strengthen the supervision of operators, strengthen the internal control of the company, ensure that enterprises can provide highly transparent information, and speed up the pace of accounting transparency.

To disclose the information of an enterprise accurately, completely, truthfully and timely, the information disclosed shall at least include the development of the enterprise; The goal; Cash flow; Changes of shareholders; Operating results; Business risks; Financial accounting development and other aspects.

The disclosure of governance information should be more modern, with a wide range of rapid and timely disclosure. The information disclosed includes non-accounting information such as the operating condition, personnel situation, governance structure and ownership status of the enterprise. Enterprises should disclose information on a regular basis, at least once a year. When major changes occur, they should disclose information on an irregular basis to reflect major changes. In addition, companies should actively disclose information for those who need it. In terms of the means of disclosure, it should be more modern, such as using the information technology of network or other financial information disclosure to improve the timeliness and quality of information transmission.

Improve accounting standards, systems, laws and regulations so that they are correct, easy to understand, clear, generally accepted, formal and followed. The accounting system and standards should be constantly improved with the development of the market, and the accounting standards applicable to different enterprises should be put forward according to China's national conditions, and the experience of western countries should be actively used for reference, so that China's accounting standards can be perfected, become more international, and enhance the authority and representativeness of accounting standards.

To perfect the construction of accounting laws and regulations is helpful to ensure the implementation of accounting standards. At present, a large number of facts show that accounting fraud and accounting information distortion exist in listed companies mainly because of the lack of punishment measures for violations and the weak punishment mechanism, which have no deterrent effect on operators providing opaque accounting information. Therefore, it is very important to improve the accounting legal system to improve accounting transparency.

The information disclosure of listed companies in our country the situation is not ideal, one of the reasons is the difference in external audit independence, and certified public accountants audit as the main part of enterprise external audit, the external supervision system of the enterprise plays an important role, but, by the professional environment, professional quality, technical ability, the influence of the risk awareness and professional ethics, is the difference in auditor independence, audit results are suspected of fair and just. Moreover, due to the trend of interests, the CPA has weakened the supervision of the listed companies, which makes the accounting fraud of the listed companies serious. We should improve the system of certified public accountants, strengthen the professional ethics of certified public accountants education, and increase the punishment for CPA's violation of the law, so as to ensure that CPA auditing plays its true role and guarantee the authenticity and quality of accounting information disclosed by listed companies.

Accounting information transparency is whether the full disclosure of accounting information of the enterprise and the comprehensive evaluation of high quality disclosure, improve the enterprise accounting transparency is of great significance, not only can protect the interests of stakeholders, but also can ensure the quality of the company's accounting information, promote the high quality and fast increase of our accountant. This paper studies the meaning, finiteness, significance and the existing problems of accounting transparency in China, so as to propose corresponding improvement measures to solve the problems. It is hoped that this paper can provide some reference for improving accounting transparency in China.

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