This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards.

笔者从会计准则全球趋同背景出发，提出改进公司财务报告披露的三层框架模式设想。

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Significant risks remain, but the report observes a growing convergence with international regulatory standards.

重大风险依然存在，但是这项报告注意到了与国际监察标准的日益趋同。

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Significant risks remain, but the report observes a growing convergence with international regulatory standards.

重大风险依然存在，但是这项报告注意到了与国际监察标准的日益趋同。

youdao