论企业财务报告的改进

On the improvement of business financial reports

剖析了传统财务报告的局限性 ,并提出改进现行财务报告的相关措施 ,以保证加入WTO后 ,我国资本市场企业财务报告披露的会计信息履行开放、透明的承诺。

Analyses the limitation of the current business financial reports and advances some relevant measures to improve them. In this way we can, after joining WTO, keep the promise of open disclosure of accounting information in our capital market.