随着我国经济不断发展,企业作为经济的细胞也在不断的发展,企业会计实务操作中的信息披露制度从无到有,已经形成一套初步的信息披露制度,对维护国家税收、保护广大投资者利益起了积极作用。但是,我们看到很多企业,尤其是上市的企业会计信息披露存在问题依然不少,会计信息披露所涉及的违规、违法事件仍时有发生。这种会计信息的不透明影响了国家和投资者的利益,因此,深入揭示会计信息透明度存在的 As China’s economy continues to develop, as a cell of economy, enterprises are also constantly developing. The system of information disclosure in the practice of enterprise accounting has grown from scratch. A preliminary information disclosure system has been formed, which is of great significance to maintaining the national tax and protecting the vast majority of investment The interests played a positive role. However, we see that there are still many problems in the disclosure of corporate accounting information in many enterprises, especially the listed companies. The irregularities and illegal activities involved in accounting information disclosure still occur from time to time. This opaque accounting information affects the interests of countries and investors, therefore, in-depth disclosure of the existence of transparency of accounting information