Thirdly, the paper points out the shortcomings of current financial report which are unreliability of financial report contents and lack of pertinence of financial report information.

• 最后,通过分析现行财务报告存在的缺陷,即财务报告内容的可靠性不足与财务报告信息的相关性程度不高,并在此基础上,提出财务报告的改进方向。