国内不少学者（如葛家澍教授）对企业财务报告体系本身以及其改进问题、对我国企业财务报告改进问题，都进行了深入的研究。
Ideas of elicitation were put forward . Quite a few Scholars in china ( e.g. Prof. Ge Jiashu ) also have done deep research to business financial reporting system and the problem of its improvement .
葛家澍