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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With the global economic integration and the internationalization of China's economy, China 's accounting industry also will be in 2012 and the international accounting standards convergence.

随着全球经济的一体化和中国经济的国际化，中国的会计行业也将在2012年与国际会计准则完全趋同。

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They also indicated the importance of taking into full account the realities and opinions of different regions through the global convergence of accounting standards.

同时也表明了会计准则国际趋同过程中充分考虑各地区的情况和意见的重要性。

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