一、传统财务报告模式的缺陷传统的财务报告是会计主体定期向外提供的一套力求满足全体会计信息使用者需要的无差异的通用报告,它包括会计报表及其对会计报表的注释。这种财务报告模式在当前存在着两大缺陷:1.定期财务报告模式使会计信息的提供明显滞后。现有的财务报告模式使 First, the traditional shortcomings of the financial reporting model Traditional financial reports are provided by the accounting body regularly to meet the needs of all users of accounting information without differences in general reports, including accounting statements and its accounting statements of the notes. There are two major pitfalls with this financial reporting model: 1. The regular financial reporting model lags significantly behind the provision of accounting information. Existing financial reporting model