The quiet arrival of the knowledge economy era will inevitably bring major changes in both the accounting theory and practice, therefore pose challenges in the areas of ***** in traditional financial reporting. Given the shortcomings in the current financial reporting system, this article draws lessons from both domestic and international researches, discusses the future trend of current financial reporting system, and offers ideas for improvement in order to better develop the accounting disclosure.
注: 不太清楚会计披露的意思, 可自行酌情修改.