进入21世纪,迎接我们的是知识经济时代。财务与会计作为企业中一项重要的管理活动,如何面对变化的环境,更好地发挥其职能作用是需要我们不断研究的一个课题。财务报告具有向投资者、债权人及政府主管部门提供经济信息的功能,在当今的经济生活中发挥着重要的作用。本文通过对新环境下传统的财务会计报告存在的内容简单、时效性不强、灵活性不够、方式单一等局限性的分析,阐述财务会计报告的发展趋势。 Into the 21st century, to greet us is the era of knowledge economy. As an important management activity in the enterprise, how to deal with the changing environment and how to give full play to its functions and functions is one issue that needs our continuous research. Financial reporting has the function of providing economic information to investors, creditors and government authorities and plays an important role in today’s economic life. Based on the analysis of the limitations of the traditional financial accounting report in the new environment, such as simple content, lack of timeliness, lack of flexibility and single approaches, this paper elaborates the development trend of financial accounting reports.