企业财务报告作为财务报告信息需求各方通过长期的从非合作性博弈到合作性博弈演进而形成的一种格式化契约,其形式和内容受到当时的经济环境和技术的影响,这是一个不断发展、演进的过程。因此,加强企业财务报告的改进问题的研究,具有重要的意义。 As a format contract formed by the long-term evolution from non-cooperative game to cooperative game, the financial reports of enterprises as a form of financial information and the content of which are affected by the economic environment and technology of the time, which is a constant Development, evolution of the process. Therefore, it is of great significance to study how to improve the improvement of corporate financial reports.