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.
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.
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.
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.
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.
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