会计透明度不高是目前上市公司普遍存在的问题。
Not high of accounting transparency is an common problem existing in listed company.
会计透明度是会计信息质量的全面概念，其理论视角有契约观、投资者保护观和信息观。
Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view.
这意味着实际股权结构、资金来源、以及公司管理都需要更高的透明度，并采用国际惯例的会计标准。
This means greater clarity in ultimate shareholding structures, sources of finance, corporate governance and adoption of internationally accepted accountancy standards.
我们假设重新规范管制的前提是提高透明度，那么市值计价会计就是较优的(尽管有诸多缺陷，仍然比把损失全藏在毯子底下强)。
The presumption should be for transparency. That favours market-based accounting (which, for all its faults, is better than sweeping losses under the carpet).
高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。
The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.
从静态和动态两个角度，对会计信息透明度的一般状况及变化情况进行理论分析。
It discusses the general conditions and changes of the transparency of accounting information as from the perspective of the static and dynamic state.
随著会计准则与制定机构的完善，准则制定程序的透明度增强，信息管道更为畅通。
Along with the perfection of accounting criterion and constituting organization, the transparency of criterion constituting procedure is enhanced, the information channel is more unblocked.
第三，对会计信息质量特征进行了深入剖析，并构建了以可靠性、相关性和透明度为核心的会计信息质量体系。
Third, we dissect the quality characteristics of accounting information and build an accounting information quality characteristics chart with reliability, relevance and transparency as the core.
这部分是一个关于谁受益更多的会计问题(见特别报道下一部分Valuing pensions：Pick a number, anynumber)，不过它也提出了透明度问题。
This is partly an accounting issue, of which more in the next section. But it also raises questions of transparency.
近年来，频频发生的公司会计丑闻事件使得公司信息透明度成为学术界和实务界共同关注的焦点。
In recent year, the occurrences of several financial scandals have made information transparency to be attention focus of academy and practice.
企业规模越大、会计绩效越好、公司银行负债率越低，公司透明度越高。
The higher the firm size and the financial performance, and the lower the leverage, the higher the corporate transparence.
学术界在原来研究会计信息透明度的基础上，更加关注公司所有信息透明度的研究。
Now the Academia pays more attention to the transparency of information based on previous studies about transparency of accounting information.
根据公认会计原则，应计费用不需要被单独披露的财务报表，增加财务报表的透明度。
Under GAAP, accrued expenses are not required to be individually disclosed in the financial statements - increasing the transparency of financial statements.
根据公认会计原则，应计费用不需要被单独披露的财务报表，增加财务报表的透明度。
Under GAAP, accrued expenses are not required to be individually disclosed in the financial statements - increasing the transparency of financial statements.
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