本文介绍了美国在反对数字游戏方面所取得的最新进展———《蓝带报告》的内容 ,并对其从完善上市公司治理结构 ,加强董事会、内部审计师、外部审计师对财务报告的监督作用 ,从而提高财务报告质量的理念 ,进行了分析、阐述。本文结合我国实际情况 ,探讨了《蓝带报告》对改善我国上市公司治理结构 ,提高我国上市公司财务报告的质量和资本市场公平、公开、公正性的启示 This article introduces the latest progress made by the United States in the fight against digital games --- the content of the “Blue Ribbon Report”, and from the perspective of perfecting the governance structure of listed companies and strengthening the supervision of financial reports by the Board of Directors, internal auditors and external auditors Role, thereby improving the concept of financial reporting, conducted an analysis and elaboration. Based on the actual situation in our country, this article probes into the enlightenment of “Le Cordon Bleu Report” on improving the governance structure of listed companies in our country, improving the quality of financial reports of Chinese listed companies and the fairness, openness and fairness of capital markets