The Research On The Financial Report Of Listed Companies Transparency

In the 21st century, with worldwide outbreak of a series of accounting scandals, the issue of transparency of accounting information caused the accounting profession's attention. Academic circles at home and abroad on the concept of transparency of accounting information, not yet formed a clear, consistent view. In China, the listed company information disclosure Although the basic regulatory framework established, but the lack of some listed companies open, transparent, timely and accurate information on traditional, some companies manipulated profit statements or provide false information, even in more mature capital markets of the United States , the various "numbers game" still exists.Based on the perspective of users of financial statements of listed companies build transparency in the evaluation system of financial reporting, the use of literature study, comparative study and empirical research methods of information disclosure from the angles, put forward the transparency of financial reports of listed companies is a dynamic multi-dimensional indicators of the process. The first chapter is mainly an overview of the background and content of sense; the second chapter is the theoretical basis, proved the theory of transparency in financial reporting. Chapter transparency in financial reporting for listed companies the impact of factors, from the macro and micro level, such as financial reports of listed companies described the impact of factors; Chapter IV construct the transparency of financial reports of listed companies in the evaluation system, in the process, financial reporting As information is passed from generation to experience the source, channel and the destination of the communication process, the paper passed around the whole process of index design. AHP and the whole process is divided into three levels of indicators, the fuzzy evaluation method to improve the scientific nature and effectiveness of the system. Chapter Five case studies section, I selected the 2010 Shanghai Bao Steel Co., Ltd. of data as a case study, demonstrate its transparency in financial reporting year and the results were analyzed. Finally, the author summarizes the conclusions of this paper and the related prospects.Finally, the inadequacy of this paper: the transparency of financial reporting for listed companies in the design of comprehensive indicators to be further investigated.