然而目前我国仍然存在一些会计信息披露质量问题。
However, currently there are still quality problems of China's accounting information disclosure.
摘要：会计信息披露质量研究是会计研究中的一个重要领域。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
股权集中度与上市公司信息披露质量之间有显著的正相关关系；
There exists significant positive correlation between ownership concentration and quality of information disclosure of listed companies.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
That view changing everytime promotes the finance report of firm and improves the information reporting quality.
信息披露质量的提高，可以减少信息不对称，从而提高市场流动性。
Disclosure quality reduces information asymmetries across traders. In this way, high quality disclosures can enhance market liquidity.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
Each transformation of idea brings about the improvement of financial reports of enterprises with the advance of the information provided in the reports.
本文从七个方面分析损害会计信息披露质量、造成会计信息不对称的原因。
This article analyzes the cause of damaging the quality of accounting information and incurring the unsymmetrical information from seven aspects.
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。
Based on decision-making serviceability high quality accounting information can improve its value relevance.
本文通过实证分析检验我国深圳股票市场上股票的信息披露质量与流动性的关系。
This paper provides empirical evidence on the relations between disclosure quality and market liquidity on China's Shenzhen Stock market.
上市公司信息披露违规意味着信息披露的质量低下，达不到信息披露质量的基本要求。
Information disclosure violations of listed companies mean that the quality is low, less than the basic quality of the information disclosure requirements.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms.
本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。
This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms. It is related to the effectiveness of the securities market.
本文以证券市场为背景探讨了在证券市场上公开发行股票的上市公司信息披露质量的问题。
This paper discusses the problems concerning quality of accounting information disclosure of listed corporation against the background of securities market.
第六部分在第四、第五部分的基础上，提出了提高中国企业年金会计信息披露质量的对策。
The sixth part advances the Suggestions on the accounting information disclosure of enterprise annuity based on the forth and fifth part.
本文研究发现：我国会计信息披露质量呈逐年提高的趋势，但是会计信息披露整体水平并不高；
The results are as followed: The quality of accounting information disclosure has enhanced, but its overall level is not certainly high.
尝试从经济学角度对上市公司会计信息披露质量进行分析，提出提高会计信息披露质量的建议。
This paper tries to analyze the information release quality from the Angle of economics and makes some Suggestions.
如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。
How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
随着对信息披露研究的深入和拓展，学术界对上市公司信息披露质量影响因素的研究也越来越重视。
With the deeper and broader research on information disclosure, the academic circle has begun to pay more attention to the affecting factors of the information disclosure for the listed company.
利用权重对上市公司信息披露质量得分进行加权，按照加权后的得分将上市公司信息披露质量进行排名。
Combined with analytic hierarchy process (AHP), we could work out relatively weight of each index. We order the weighted scores which have been evaluated.
以深圳证券市场部分A股上市公司为样本，研究了我国上市公司信息披露质量与企业债务成本之间的关系。
This paper studies the relationship between corporate disclosure quality and the debt cost of Chinese listed companies with A-share companies listed in Shengzhen Stock Exchange.
此外，信息披露质量与实际控制人拥有上市公司所有权比例有正相关关系，而与控制层次之间是负相关关系。
Besides, quality of information disclosure has a positive correlation with the listed company's ownership percentage that the actual controller owns and a negative correlation with control hierarchy.
此外，信息披露质量与实际控制人拥有上市公司所有权比例有正相关关系，而与控制层次之间是负相关关系。
Besides, quality of information disclosure has a positive correlation with the listed company's ownership percentage that the actual controller owns and a negative correlation with control hierarchy.
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