在新兴资本市场高速发展的今天，证券市场依旧是资本市场的核心，
在趋利性因素的影响下，我国的会计信息披露透明度的现状并不乐观，披露不及时、不充分以及违规有目的地选择披露方式，这些做法都将极大地损害投资者利益。本文分析了会计信息披露透明度低的现状，并从理论上解析导致会计信息透明度不高的原因，为以后的改善工作明确一个方向。
关键词：会计信息披露 透明度 及时性
Abstract
When the rapid development of emerging capital markets, Securities market is still the heart of the capital market, Under the influence of running for benefits, Transparency of accounting information in China is not optimistic in China today. Disclosure is not timely, does not fullyAs well as a destination of choice disclosure violations,and these practices will greatly harm the interests of investors. This article analyzes the accounting information of the status of low transparency, Analytical result from the theory of transparency of accounting information is not high and figure a clear improvement for the future direction
Key words：Transparency, accounting information disclosure, timeliness
目 录
摘要（本论文范文的论文综述）……………………………………………………………………………… 4
ABSTRACT……………………………………………………………………… 5
1 引言…………………………………………………………………………… 6
2会计信息透明度综述………………………………………………………… 7
2.1会计信息透明度的定义………………………………………………. 7
2.2 会计信息披露透明度低的危害……………………………………… 8
3我国会计信息披露透明度的现状…………………………………………… 9
3.1会计信息披露违背及时性原则……………………………………… 10
3.2会计信息披露内容不充分或虚假…………………………………… 11
3.3会计信息披露方式…………………………………………………… 12
4我国会计信息披露透明度不高的成因……………………………………… 13
4.1企业内部因素…………………………………………………………. 13
4.2企业外部因素…………………………………………………………. 15
5结论……………………………………………………………………………. 17
参考文献………………………………………………………………………… 19
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