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.

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。

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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。

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Along with the perfection of accounting criterion and constituting organization, the transparency of criterion constituting procedure is enhanced, the information channel is more unblocked.

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。

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But in the case of Enron, Zingales says that while there was sufficient accounting transparency, what was lacking were the incentives for uncovering negative information about a company.

FORBES: How The Media Missed Enron