会计准则全球趋同背景下公司财务报告披露的设想

A New Financial Report Disclosure Model on The Premise of Global Convergence of Accounting Standards

笔者从会计准则全球趋同背景出发,提出改进公司财务报告披露的三层框架模式设想。该模式将在全 球范围内增强公司财务报告的透明度,提高财务信息的质量。

This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards. This model will globally improve transparency of financial report and financial information quality.