财务报告是一个企业正式对外提供的、反映企业在某一特定日期财务状况和某一会计期间经营成果、现金流量变动情况的书面报告文件,是向有关各方传递财务信息的重要手段。随着知识经济时代的到来,传统的三表体系由于在财务报告结构、预测性信息、对无形资产的披露等方面的不足,已经不能满足有关各方对信息的全面需求,跟不上时代快速变革的步伐,己不能全面满足信息使用者的信息需求。本文认为应该在分部报告、增加非财务信息、揭示衍生金融工具等方面对现行财务报告体系进行改进。 The financial report is a written report document officially provided by an enterprise and reflects the business performance and cash flow changes of an enterprise on a specific date. It is an important means of delivering financial information to all parties involved. With the advent of the era of knowledge economy, the traditional three-meter system can no longer meet the overall demand of all parties concerned for information and can not keep up with the rapid development of the times due to the lack of financial reporting structure, predictive information and the disclosure of intangible assets The pace of change, can not fully meet the information needs of information users. This paper argues that the current financial reporting system should be improved in terms of segment reporting, increasing non-financial information, and disclosing derivative financial instruments.