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企业财务报告作为重要财务信息,反映了企业在一个时期内的经营状况,是企业报表使用者进行经济决策的重要参考依据。随着经济社会的发展,企业对财务报告的目标、内容和格式等都提出了更高的要求,传统的企业财务报告已开始逐渐不适应企业日益发展的需要。因此,本文结合作者工作实践经验,对当前现代企业财务报告存在的问题进行了分析总结,并提出了相应的改进对策,以期促进现代企业的财务管理工作。
As an important financial information, the enterprise financial report reflects the operating status of the enterprise in a period of time and is an important reference for the economic decision-making by the users of the enterprise report. With the development of economy and society, enterprises have put forward higher requirements on the goals, contents and formats of financial reports. The traditional corporate financial reports have gradually become unsuitable for the growing needs of enterprises. Therefore, this article, combined with the author’s practical experience, analyzes and summarizes the existing problems of the modern enterprise’s financial report and puts forward corresponding improvement measures in order to promote the modern enterprise’s financial management.