在过去十年中,财务报告产生的环境和具体内容发生了深刻的变化,主要表现为:新技术和复杂业绩计量标准的应用使企业生产会计信息数量不断增加、质量不断提高;会计准则环境日益国际化;管理层、股东和监管者继续关注公司治理、关注公司报告质量。在此背景下,财务报告供应链理念应运而生,并逐渐成为会计科研和会计实践的主题之一。 In the past ten years, the environment and specific content of financial reports have undergone profound changes. The main manifestations are as follows: The application of new technology and complicated performance measurement standards has led to the continuous increase in the amount of accounting information and the continuous improvement of the quality of accounting information; Internationalization; Management, shareholders and regulators continue to focus on corporate governance and focus on the quality of corporate reporting. In this context, the concept of financial reporting supply chain came into being, and gradually become one of the topics of accounting research and accounting practice.