结论：应加强ADR监测工作，降低漏报率，尤其应多途径收集过敏反应以外的药品不良反应，提高报表质量。
Conclusion: We should strengthen the monitoring of ADR, decrease the rate of misreporting, collect other ADR cases except allergic reaction in multiple tracks and enhance the report quality.
提高审计质量可以增加会计报表的可信度。
Improving audit quality may increase the credibility of the accounting statement.
本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。
This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.
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