The paper analyses China's financial report system, and it points out four aspects of problems on current financial report and shortcomings in the remark of financial statement.

文章从分析我国财务报告体系入手，指出了现行财务报告中存在的四个方面的问题以及财务报表附注的缺陷。

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The VCA must amend the current financial reporting system, report monetary and non-monetary financial information and implement the Balanced scorecard.

价值链会计还应对现行财务报告体系进行修正，反映企业的非货币及非财务信息，全面实施企业综合业绩报告体系。

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The current system provides a financial incentive to use drugs, according to a report earlier this year by the Medicare Payment Advisory Commission, an independent federal body that advises Congress on issues affecting the Medicare program.

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