公众公司财务报告架构是围绕着公众公司财务报告的加工、生成、审计、披露和使用而形成的整合性的制度安排。由于我国属于经济转型国家中的一员,所以研究经济转型国家公众公司财务报告架构改革的经验和教训,无疑会得出一些对我国相关改革的有益启示。 The public company’s financial reporting structure is an integrated institutional arrangement around the processing, generation, auditing, disclosure and use of the public company’s financial statements. Since China is a member of the countries with economies in transition, studying the experience and lessons learned from the reform of the financial reporting structure of public companies in the countries with economies in transition will undoubtedly yield some enlightenments on the relevant reforms in our country.