本文对比分析了国际会计准则和我国会计准则意见稿关于财务报告列报的相关规定 ,并利用效用函数模型解释了不同财务报告列报模式的方式和机理。分析表明 ,财务报告列报没有单一和最佳的实现模式 ,制定会计准则时应寻求与准则的应用环境相匹配的列报实现模式。 This article comparatively analyzes the relevant provisions of international accounting standards and China’s accounting standards on the presentation of financial reports, and explains the ways and mechanisms of different financial reporting presentation modes by using the utility function model. The analysis shows that there is no single and best mode of presentation of financial reports. When formulating accounting standards, we should look for the presentation mode that matches with the application environment of the guidelines.