Thereinto, financial informational value chain includes financial reporting process and tax reporting process.

其中，财务信息价值链包括财务呈报流程和税务申报流程；

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Fair value measurements has long been regarded as a tough issue in world-wide financial reporting, of which definition and measurement hierarchy is considered as sticking points.

公允价值计量是一个公认的世界性财务报告难题，“定义”和“计量级次”是该难题的症结所在。

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The primary objective of improving the financial reporting includes the future estimates of enterprise value about the present financial report, with focus on the users' needs.

财务报告改进的基本目标是着眼于用户需求，将企业价值的未来估计包含在今天的财务报告中。

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