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.

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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.

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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.

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