本文论述了收益理论及报表数字勾稽关系对报表间结构(这里的“结构”指报表之间的逻辑关系,不是某个具体会计报表的结构)的影响,对目前报表结构观下信息披露的弊端及改进进行了系统的分析,得出报表结构观的转变是改善报表信息质量有效途径的结论。 This article discusses the relationship between income theory and the relationship between the number of statements on the structure of the statements (the “structure” refers to the logical relationship between the statements, not the structure of a specific accounting report), the current disclosure structure under the information disclosure drawbacks And improve the system analysis, draw the conclusion that the transformation of statement structure is an effective way to improve the quality of report information.