The Study, Based On The Accounting Issue Of Transparency Of The Institutional Ethics Perspective

Presently, the academia is paying more and more attention to the combination of "economic man" and "moral man" rather than separation of them. This thesis mainly analyzes the problem of accounting transparency from the unique visual angle of institution ethic under this background.The research about accounting transparency begins at the midst of 1990s. With the research was going into deeper, the academia is coming to realize the high standard accounting transparency is one of the core contents which guarantee a fair,open and just capital and stock market. Thus, how to improve the accounting transparency has huge significance to the healthy growth of Chinese capital market, which is just at the key stage of economy transformation. The board sense of accounting transparency is comprehensive concept about the quality of accounting information. It includes the constituting and implementing of the accounting standard, the standard of accounting information quality, the revelation of accounting information and its supervision. Based on these three factors, this paper analyzes the ethic content and value of the accounting standard and the effect of the institution ethic to the constituting and implementing of the accounting standard, the institution ethic circumstance of accounting information (enterprise ethical circumstance and accounting honest circumstance), and the relationship between institution ethic and accounting information revelation. Through the above analyze basing on the visual angle of institution ethical to open out the intrinsic relationship between institution ethic and accounting transparence. Meanwhile, it proposes the solution to improve the accounting transparency. Firstly, we must heighten the quality and the implement quality of the accounting standard. Secondly, we must construct good accounting ethic to carry out the accounting standard strictly. Thirdly, the quality of institution ethical condition of accounting information must be improved. Finally, we must reinforce market ethical circumstance, and the quality of the rule of autonomic accounting information revelation must be heightened. Through these countermeasures the accounting transparency will be improved. At last, it validates above countermeasures by the analyses of the Coyo Group case. The study provides groping research for boosting Chinese capital market's healthy and orderly development.