会计报告作为提供财务信息的重要工具,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。本文从会计报告的目的、环境发展对会计报告的要求、会计报告的演变、现有会计报告尚存在的问题和改进的措施等方面对会计报告与会计环境有关问题作了探讨。 As an important tool to provide financial information, how to deal with the changing environment and make better use of its functions and functions is an issue that needs our continuous research. In this paper, the accounting report and the accounting environment are discussed in terms of the purpose of the accounting report, the requirements of the environmental development on the accounting report, the evolution of the accounting report, the existing problems in the accounting report and the measures for improvement.