今天,企业所处的财务环境受全球信息化、网络化的知识经济的影响,发生了较大变化,财务会计报告作为提供企业财务会计信息的载体,如何面对变化的环境,更好地发挥作用是需要我们不断研究的一个课题。本文通过对新环境下企业传统会计报告存在的弊端及局限性的分析,阐述财务会计报告的发展趋势。 Today, the financial environment in which enterprises operate is greatly influenced by the knowledge-based and networked knowledge-based economy in the world. Financial accounting reports, as the carrier of providing financial and accounting information for enterprises, can better exert their influence in a changing environment The role is that we need to continue to study a subject. This article analyzes the shortcomings and limitations of the traditional accounting report in the new environment and expounds the development trend of the financial accounting report.