财务报告与财务评价制度是财务会计制度的重要组成部分。但从目前情况来看,不论在理论上还是实践上,对这一制度的认识并不充分。我认为这种现状对于全面、准确地理解与贯彻执行《两则》、《两制》,使之发挥应有作用,以促进现代企业制度乃至市场经济体制的建立是极为不利的。因此,笔者就这一制度的基本特点、现实意义及其实施条件等几个相关的重要问题谈几点认识。 Financial reporting and financial evaluation system is an important part of the financial accounting system. However, from the current situation, both in theory and in practice, the understanding of this system is not sufficient. I think this status quo is extremely unfavorable for a comprehensive and accurate understanding and implementation of “two principles” and “two systems” so that they can play their due role in promoting the establishment of a modern enterprise system and even a market economy. Therefore, I talk about the basic characteristics of this system, its practical significance and the conditions of its implementation and several other important issues to talk about some understanding.