财务报告的改革,作为会计领域内一个令人瞩目的论题,吸引着会计理论及实务界的普遍关注。透过20世纪70年代以来财务会计及财务报告的发展,可以发现财务报告的改革始终在环境变化的需求和会计特有的程序与技术的限制之间踯躅地发展着。进入21世纪以后,一种崭新的经济运行模式开? The reform of financial reports, as an eye-catching topic in accounting field, attracts the widespread attention of accounting theory and practice circles. Through the development of financial accounting and financial reports since the 1970s, it can be found that the reform of financial reports has always been progressively evolving between the needs of environmental change and the limitations of accounting-specific procedures and technologies. Into the 21st century, a new mode of economic operation?