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.
第二章说明了上市公司会计绩效指标选取的理论依据，其中重点分析了四个会计指标的意义、作用以及计算方法；
The second chapter illustrates the theoretical basis of selecting the four financial indicators and analyzing the function and calculation of them.
第二，利用会计系统分别测量每个责任中心的绩效。
Second, the accounting system separately measures the performance of each responsibility center.
应用推荐