自从我国财务会计发展以来,经过多年的不断实践,在与社会主义市场经济不断相适应的过程中,我国已经建立了较为完善的财务报告体系。但是传统的财务报告模式已经跟不上知识经济,信息技术的发展,随着企业管理者的运营水平的提升,投资者包括潜在投资者,债权人等各种财务报告信息的使用者水平的提升,社会各界对信息的要求日趋严格,更清晰地呈现企业的营运全景,适应信息使用者需要的、灵活的财务报告模式的产生就成为必然。未来财务报告要突破当前的局限性,迸发出新的活力。 Since China’s financial accounting development, after years of continuous practice, China has established a relatively complete financial reporting system in the process of continuously adapting to the socialist market economy. However, the traditional financial reporting model can not keep up with the development of knowledge-based economy and information technology. With the improvement of business managers’ level of operation, investors, including potential investors and creditors, have raised their level of users of various financial reporting information, All walks of life have become more and more strict with information requirements and more clearly presented the panorama of the operation of enterprises. Adapting to the needs of information users, the flexible financial reporting mode has become inevitable. Future financial reports should break through the current limitations and burst into new vitality.