未来财务报告是未来会计环境的产物。未来会计环境的不确定性 ,致使我们难以准确地对未来财务报告作定型化描述 ,但这并不妨碍我们对未来财务报告的定向作一个粗略的估测 ,以便把握好未来的发展方向 ,从而对财务报告进行有的放矢的改革。本文试就未来财务报告的目的、内容、时 Future financial reports are a product of the accounting environment in the future. The uncertainty of the accounting environment in the future will make it difficult for us to accurately shape the future financial statements. However, this does not prevent us from making a rough estimate of the future direction of financial reports in order to grasp the future direction of development and hence Targeted financial reporting reform. This article examines the purpose, content and timing of future financial reports