披露不够及时现行财务报告模式是根据持续经营和会计分期假设,按年、月定期提供会计信息,从交易发生到账务处理再到对外披露往往需要较长时间。如企业的年度财务报告大都要在年度结束几个月后才能推出,这种报告在经济生活较为稳定的情况下,对决策是有用的。但在现实知识经济条件下,产品生命周期缩短,产品或整个企业比以前淘汰得更快了,经营活动不确定性日益显著,这使得某些企业迅速改变了其财务状况和风险,因而 Insufficient disclosure The current mode of financial reporting is based on the assumption of going-concern and accounting staging. Periodically and monthly accounting information is provided. It usually takes a long time from transaction occurrence to accounting treatment to external disclosure. For example, the annual financial reports of enterprises are mostly released only a few months after the end of the year. Such reports are useful for decision-making when the economic life is relatively stable. However, under the real-world knowledge-based economy, the product life cycle is shortened, the product or the entire enterprise is eliminated more rapidly than before, and the increasingly uncertain operating conditions make some enterprises rapidly change their financial status and risk, thus