巴塞尔委员会在1998年发布的《增强银行透明度》中,将透明度定义为:公开披露可靠与及时的信息,有助于信息使用者准确评价一家银行的财务状况和业绩、经营活动、风险分布及风险管理实务。根据该定义,会计透明度就意味着从一个企业公开披露的会计信息中,信息使用者能了解企业真实 Transparency, defined by the Basel Committee’s Enhanced Banking Transparency, released in 1998, defines public transparency as reliable and timely information, helps users of information to accurately assess a bank’s financial position and performance, its business activities, its risk profile and Risk management practices. According to this definition, accounting transparency means that from an enterprise publicly disclosed accounting information, information users can understand the business reality