【正文】 tements of listed panies. MATERIALS AND METHODS Model development: This study constructs a transparency index by considering the allinclusive concept of ine. Similarly, this study uses an index to measure transparency of the ine statements. According to the accounting requirements and regulations in Malaysia, the types of expenses to disclose are detailed in the Companies Act 1965 and relevant requirement of the accounting standards issued by MASB. Nevertheless, the quality of the ine statement could be judged specifically of items reported in the ine statements should be disclosed prehensively on the notes to the accounts. Construction of the transparency index was properly drawn up onto two stages. The first stage was the identification of total expenses as the total amount of selling and administration expenses, distribution expenses, other operating expenses and finance cost. Selection of these items were done after considering standardized items that were reported in the ine statement regardless of whether firms are manufacturing or nonmanufacturing. The definition of total expenses is shown below: Total Expenses (TE) = Selling and administration expenses + distribution expenses + other operating expenses + finance cost A major difficulty in determining the total expenses are cost of ambiguous nature of certain expense item disclosure. For example, depreciation expense is not clearly identified as to whether it is in the cost of goods sold, selling and administration expenses and many others. In addition, the cost of sales may also lead to bias for nonmanufacturing and trading panies, that is the service industries. 武漢科技大學城市學院專業(yè)論文 21 Therefore, the item cost of sales or cost of goods sold is excluded from the total expenses (the denominator of the index) figure. Admittedly, this is a major limitation of the ine statements transparency index but is unavoidable given the existing ine statement disclosures of the panies. In addition, excluding a cost of sales or cost of goods sold avoids the problems of double counting, as panies are required to disclose depreciation expenses. This method of determining total expenses is applied consistently through all the sample firms. As for the numerator of the index, the total expense disclosed (the numerator) represents the detailed expenses disclosed in the notes to the accounts. In the notes to the account, the most relevant note will be the notes regarding the calculation of profit or loss from operations. The detailed expense item will then be used in calculating the index. In addition to the note regarding profit or loss from operations, other expenses are disclosed elsewhere in the financial statements, for example staff costs, in order to avoid double counting specifically regarding directors remuneration. Details of the staff costs have to be examined and necessary adjustment will then be made. One difference relating to the determination of detailed expenses item disclosed is with regard to the adjustment for stock and debtors. These items are carefully examined to avoid double counting. The above procedure is used to construct the ine statement transparency index for all panies in the sample. Thus, this is totally different with other measurements of transparency index that are used in the study done by Thompson Corporate Transparency Index (CTI) that measured transparency by looking at the efficiency of process of information dissemination to public. All these variables are tested based on the hypothesis whether it is a significant factor to the level of ine statement transparency. Pauline and Mathews suggested that log transformed data should be applied for skewed data set, namely for total assets. Natural log was also applied in this study to the number of shareholders variable, The other reason why the variable are logged is to eliminate outliers that exist within the huge data range from the larger to smaller firm and number of shareholder size. 武漢科技大學城市學院專業(yè)論文 22 Multi co linearity problem is reduced between highly correlated variables by included only one of them in the equation. Once the first variable is included, the added explanatory power of the second variable will be minimal and its Fst。voluntary39。在這里我祝愿所有武漢科技大學城市學院的老師永遠幸福安康！ 在論文即將完成之際，我深深地感謝我的導師胡常春老師！感謝胡老師在論文的選題、修改、定 稿中對我的精心指導。 結論 、 參考文獻 、 致謝都單獨成一頁 . 武漢科技大學城市學院專業(yè)論文 14 本文借鑒國內外學者關于會計信息透明度的研究，在總結會計信息透明度概念的基礎上，提出了會計透明度的內涵，辨析了影響會計信息透明度的主要因素，列舉了上市公司會計信息透明度的度量方法。 同時，要改進對上市公司會計信息透明度的監(jiān)管辦法，加大對 違規(guī)行為的懲罰力度。使獨立董事真正能起到“獨立的仲裁”作用。 加強各方利益相關者對公司的經(jīng)營管理的監(jiān)督 上市公司會計信息披露的規(guī)范離不開會計信息外部監(jiān)管。 第二，提高企業(yè)領導人及會計人員的職業(yè)判斷力。 第一，優(yōu)化股權結構改善公司治理結構。目前，學術理論對會計信息披露犯罪的概念和基本特征尚無論述，司法實踐對會計信息披露犯罪這一類罪也沒有明確的界定。 關于完善會計信息披露法律制度。審計的本質就在于它的獨立性， 但是在現(xiàn)實生活中卻常常出現(xiàn)會計師事務所和上市公司共同做假賬的現(xiàn)象。中期報告過于簡單，無法進行財務分析與評價。在我國《公司法》中雖然對監(jiān)事會的職責做出了明確規(guī)定，但是，如何充分發(fā)揮監(jiān)事會 的職權和作用，《公司法》中缺乏行之有效的操作細則，而且法律也沒有賦予監(jiān)事會具備直接調整公司董事和經(jīng)理人員行為的能力與手段。具體分析如下：第 一，機構設置過于繁瑣，導致公司內部控制薄弱，并沒有形成有效的內部控制。我國上市公司會計信息披露制度的法律規(guī)定， 是借鑒西方發(fā)達國家 證券市場信息披露制度的經(jīng)驗并結合我國實際情況而建立起來的。然而，我國注冊會計師的聘任制度存在嚴重缺陷，危及了社會審計的獨立性。公司外部監(jiān)管不力和法律責任的缺位，導致造假成本與造假收益的不對稱，影響會計信息的透明度。這種認識上的偏差使上市公司在信息披露上處于一種被動應付的局面。同時，由于上市公司的會計信息披露不及時，還會導致內幕交易等操縱市場的欺詐性交易。會計信息披露要發(fā)揮其應有的功能，不僅有賴于會計信息加工處理的科學合理化，而且還有賴于其披露的充分性和及時性。 件披露工作中表現(xiàn)得尤其突出。 3 企業(yè)營銷道德失范 成因分析 影響企業(yè)營銷道德水平高低的因素有 很多種，既有企業(yè)內部因素諸如領導者的經(jīng)營哲學、企業(yè)文化以及員工素質等等，也有包括市場、文化以及政府的外部因素。 如生產(chǎn)者憑借其自身的產(chǎn)品優(yōu)勢或經(jīng)營性壟斷地位，采用減少或停止供貨的手段來迫使中間商屈服于自己的指揮，對中間商的銷售活動施加種種干預，邊產(chǎn)生道德問題。某些壟斷性行業(yè)對產(chǎn)品實行超額加成也構成營銷中的道德問題。 此外，某些行業(yè)故意使其產(chǎn)品很快地過時， 鼓勵消費在尚可使用時就丟棄權不用；制造廠家故意保留已發(fā)展成功且極具吸引力的產(chǎn)品特性，采用細水長流的方式推出，以促使消費者一再地更新產(chǎn)品，造成社會資源的嚴重浪費。有的營銷行為，諸如販賣假煙、假酒、假種子，漫天要價，虛假廣告等普遍為社會所痛恨，其不道德性一目了然?？铺乩諏τ跔I銷的定義是：“個人和集體通過創(chuàng)造，并同別人交換產(chǎn)品和價值，以獲得其所需所欲之無的一種社會過程。 企業(yè)的營銷行為是否合乎道德標準，歷來是營銷學界有爭議的研究課題。 19 武漢科技大學城