财务报告是会计核算的最终结果,是会计信息表达和披露的主要形式,财务报告反映了企业某一特定日期的财务状况和某一会计期间的经营成果、现金流量等会计信息,为企业的投资者、债权人进行投资决策,为国家经济管理部门进行宏观管理提供依据。文章对财务报告的性质、产生、准确性、使用人、质量等特征进行了分析,对财务会计理论提供参考。 Financial report is the final result of accounting, accounting information is the main form of expression and disclosure, the financial report reflects the company’s financial status of a particular date and an accounting period of operating results, cash flow and other accounting information for corporate investment The creditors make investment decisions and provide the basis for the macroeconomic management of the state’s economic management departments. The article analyzes the nature, origin, accuracy, user, quality and other characteristics of financial reports and provides reference for the theory of financial accounting.