Compared notes of financial statements of China with international practice, it can be found that there are conflicts between the norms, and the the disclosure is not sufficient and clear in China.

通过与国际比较，可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。

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Meanwhile, the thesis notes the important role and motivation of countries in the change of international norms.

与此同时，本文还注意到了国家在国际规范变迁中的重要作用和行为的动机。

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