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Talk accountant diaphaneity 1
From;    Author:Stand originally
[Summary] Pu Huayong about " opaque index " research report, caused the article to discuss of diaphaneity further to the accountant. Accountant diaphaneity is a comprehensive, omnibus concept, it not only at the same time attend to the quality standard of accountant information oneself and the kind that achieve level of accountant information quality, and the means that still abounded standard of accountant information quality and standard of quality of implementation accountant information, it is an overall accountant information quality the standard undertakes with overall quality runs accountant message " kit " . Still analysed the system foundation of accountant diaphaneity originally, it is with our country security market exemple, discussed to realize the way of tall accountant diaphaneity.
[Keyword] diaphaneity information wraps around an accounting standard
In January 2001, pu Huayong (Price Waterhouse&Coopers) released about " opaque index " (the findings report of The Opacity Index) . This report with 35 countries (area) to investigate an object, wait for 5 respects to have grading and sort to opaque index from control of standard of policy of corrupt, law, finance and economics, accounting and solid Wu, government. 35 countries that in this research report place investigates (area) in, china is labelled the country of diaphaneity lowest. Of China " opaque index " for 87, rank first of 35 countries, far outclass is opaque the Singapore of exponential lowest (29) and United States (36) . Regard an accountant as investigator, we still notice: Flatter inn  bilks make a present of to install brilliant?(of drop of Long of Qi of pod of chart of cave of hoarse of  of  of evil of scull of Da of Wan of obstruct of Mu of barium of  of pleasant of this children's hair contains company processing and information exposure) " opaque " research. According to this report, of China " the accountant is opaque index " for 86, be next to south Africa (90) , the difference with accountant diaphaneity and other country more apparent than having posture. The article cites this report, do not make clear the research conclusion of Hua Yongdao of general of author approve of. This investigation is at least on the control that gets the person that visit, put in bigger dispute. For instance, the employee that with Pu Huayong to Chinese investigation makes the person that visit to basically suffer, and of other country suffer visit an object to be local personage. Nevertheless, we still think to should report to studying accountant diaphaneity deep the problem provided new thinking and analytic tool.
What is an accountant (information) diaphaneity? What is its incorporate form? How accountant diaphaneity the notional translate into from abstraction but the evaluation index of magnanimity? How does diaphaneity phenomenon mix explanatory accountant to hold its to spend in practice? All these are the issues that the article will study. We hope to pass through the research of accountant diaphaneity, can not come to our country of accounting standard formulate and system of exposure of information of perfect, accountant provide beneficial reference soundly, enhance the accountant diaphaneity of our country then, the health of stimulative capital market develops.
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