我国股市的信息披露制度已经形成一套初步的信息披露制度,对维护股市秩序、保护广大投资者利益起了积极作用。但是,我国财务报告存在着目标偏差、信息披露不完整、过于强调信息的可靠性等问题。在满足有效披露、成本效益、财务报告体系表内优先的原则下,财务报告体系的改革应以完善体系、丰富披露内容、变革报告模式为目标。 The information disclosure system of China’s stock market has formed a preliminary system of information disclosure, which plays an active role in maintaining the order of the stock market and protecting the interests of investors. However, there are some problems in our country’s financial report, such as the target deviation, the incomplete information disclosure and the over-emphasis on the reliability of the information. In order to satisfy the principle of effective disclosure, cost-effectiveness and giving priority to the financial reporting system, the reform of the financial reporting system should aim at perfecting the system, enriching the contents of disclosure, and reforming the reporting model.