透过会计透明度的研究，能够对中国未来会计准则制订和完善、会计信息披露制度的健全提供有益的参考，进而增强中国的会计透明度，促进资本市场的健康发展。
As the quality characteristic and the inside desire of the disclose of accounting information , the idea and the value of accounting transparency have come to people’ s attention.
作为会计信息披露的质量特征以及内在要求，会计透明度的理念及其价值日益受到人们的关注。
参考来源 - 中国资本市场的会计透明度研究·2,447,543篇论文数据，部分数据来源于NoteExpress
会计透明度不高是目前上市公司普遍存在的问题。
Not high of accounting transparency is an common problem existing in listed company.
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.
这意味着实际股权结构、资金来源、以及公司管理都需要更高的透明度，并采用国际惯例的会计标准。
This means greater clarity in ultimate shareholding structures, sources of finance, corporate governance and adoption of internationally accepted accountancy standards.
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