随着社会的发展和进步,我国企业在发展的过程中也应履行相关的社会责任,尤其是在会计信息的披露模式方面我们更要做出不断的改进。因此,本文在简要概述披露模式的构建基础以及具体核算方法的基础上,进一步探讨信息披露模式的具体构建方式。 With the development and progress of society, Chinese enterprises should also fulfill relevant social responsibilities in the process of their development. In particular, we must make continuous improvements in the disclosure of accounting information. Therefore, on the basis of a brief overview of the foundation of the disclosure model and the specific accounting methods, this article further explores the specific construction of the information disclosure model.