This thesis contains five chapters and its frame is like below: Chapter one mainly analyses the problems, such as recognition andmeasurement, promptness and relevance, information medium, and so on.

• 论文共有五章，其结构大体如下：第一章，主要分析了企业财务报告的现状，存在的问题主要反映在确认与计量、及时性与相关性、信息传递的中介等方面。