财务报告是财务会计工作的最终成果,因此它是一个综合性很强的事物,对它的改进应该先分析其存在缺陷的原因,找到它未来应有的模式,在此基础上再考虑改进的具体措施。目前,国内对于财务报告不足的研究较多,认为其主要缺陷有:①重历史成本信息,轻预测性信息;②对无形资产、智力资产等软性资产关注不够:③缺乏对企业应负担社会责任信息的披露;④对企业所面临的风险披露不充分;⑤现有财务报告体系不能适应新经济时代的需要等。国内关于财务报告体系改进的研究,多数都是从财务报告披露信息内容的扩展和披露信息的 Financial reporting is the final result of financial accounting, so it is a very comprehensive thing, its improvement should first analyze the reasons for its defects, find its future model, based on this, consider the improved specific measure. At present, there are a lot of researches on the insufficiency of financial reports in our country, and the main defects are: (1) historical cost information and light predictive information; (2) insufficient attention to soft assets such as intangible assets and intellectual assets; (3) The disclosure of responsibility information; ④ inadequate disclosure of risks faced by the enterprise; and ⑤ the existing financial reporting system can not meet the needs of the new economic era. Domestic research on the improvement of the financial reporting system, most of them are from the financial report to disclose the expansion of information content and disclosure of information