随着全球经济的不断发展,会计工作在经济建设中的作用逐渐凸显,加强会计工作的职能要求,为会计体系的构建注入时代的特征,能够有效的保证会计工作的作用,因此,本文通过分析了会计职能的转变、财务报告性质的变化以及财务报告体系的重构,旨在为我国会计工作的发展提出一些建议。 With the continuous development of the global economy, the role of accounting in economic construction has become increasingly prominent. The functional requirements of accounting work are strengthened, and the characteristics of the times are injected into the construction of the accounting system, which can effectively guarantee the role of accounting work. Therefore, The transformation of accounting functions, the nature of financial reports and the restructuring of financial reporting system are designed to make some suggestions for the development of accounting work in our country.