会计信息透明度——一种理论分析模式  

The Transparency of Accounting Information of Limited Company: A New Theory analysis

作　　者：杨克泉[1] 吉昱华[2] 王丽伟 

机构地区：[1]上海立信会计学院,上海201620 [2]中国保险监督管理委员会,北京100863 [3]畅博电子(上海)有限公司,上海200131

出　　处：《上海立信会计学院学报》2005年第3期14-17,共4页Journal of Shanghai Lixin University of Commerce

摘　　要：本文提出一种会计信息透明度的新的分析视角:(1)从会计信息供求双方相互作用的角度来认识会计信息透明度;(2)把经典的成本一收益分析方法运用于会计信息供求双方行为的解释;(3)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。In this paper,a new angle of analysis on the transparency of accounting information has been brought forth: (1) It defines the concept of the transparency of accounting information from the perspective of the interactions between the supply parts and demand parts, which is different from other relevant works; (2) It interpretes the behaviors of the supply parts and the demand parts using the traditional method of cost-benefit analysis; (3) It discusses the general conditions and changes of the transparency of accounting information as from the perspective of the static and dynamic state.

关 键 词：上市公司 会计信息透明度 成本收益分析 

分 类 号：F019[经济管理—政治经济学]