笔者认为,财务报告的内容应有所扩充,类型应有所增加,编制应符合如下要求:(1)财务报告的量化与质化相结合。现时的财务报告提供的信息主要是以货币方式记录,即将实物加以量化。但货币计量,使许多资产的价值计量具有主观性并与其真实价值相偏离, The author believes that the content of financial reports should be expanded, the type should be increased, the preparation should meet the following requirements: (1) the combination of quantitative and qualitative financial reports. The information provided by the current financial reports is mainly recorded in monetary terms and is quantified in kind. However, the measurement of money makes the measurement of the value of many assets subjective and deviates from its true value,