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我国市场经济的建立与发展为我国会计理论的研究开辟了新的土壤。研究会计理论，规范我国的证券市场，特别是规范我国上市公司的财务报告，是当前会计学术界应重视研究的课题之一。本文从三个方面对市场经济和财务报告的规范问题进行探讨。第一部分提出了在市场经济条件下是否需要对公司的财务报告进行规范的问题；第二部分从财务报告规范的性质、行为和影响等方面探讨了市场经济条件下如何对财务报告进行规范的问题；最后一部分归纳了财务报告规范理论给我们的一些启迪。
The establishment and development of China’s market economy has opened up new avenues for the study of China’s accounting theory. Studying accounting theory, standardizing the securities market of our country, especially standardizing the financial reports of listed companies in our country, is one of the topics that the current academic circles of accounting should pay attention to. This article discusses the standardization of market economy and financial report from three aspects. The first part put forward the question of whether to standardize the company’s financial report under the condition of market economy. The second part discusses how to standardize the financial report under the market economy from the aspects of the nature, behavior and influence of the financial report. The last part summarizes some of the enlightenment from the norms of financial reporting.