试论财务报告披露模式

该文针对我国现行财务报告披露模式存在的局限性进行了分析 ;阐述了国际上比较典型的财务报告披露模式 ;为政府决策部门选择科学、易行的财务报告披露模式提出了政策建议。

The limitations of present pattern of financial reporting revelation are analyzed in this paper, the typical pattern worldwide is illustrated, and the tactic proposals are put forward for the governmental decision making department to decide on a scientific and feasible pattern of financial reporting revelation.