本文旨在透过制度变迁理论和演化经济学的视角,以美国为例分析公众公司财务报告架构演化的历史轨迹和内在逻辑,从中发现制度竞争对财务报告架构演化的显著作用和潜在意义,同时凸现财务报告架构演化过程中显著的路径依赖特性,并以此为基础就世界范围内、尤其是我国财务报告架构的演化做出若干推论和展望。 The purpose of this paper is to use the perspective of institutional change theory and evolutionary economics to take the United States as an example to analyze the historical track and internal logic of the evolution of the public company’s financial reporting structure. From this, we can find the significant effect and potential significance of institutional competition on the evolution of financial reporting. Highlighting the significant path-dependent characteristics of the evolution of financial reporting architecture and using it as a basis to make some inferences and outlooks on the evolution of the financial reporting architecture in the world, especially in China.