我们研究财务会计报告的发展趋势,可从对其目标、报告方式的分析入手,充分借鉴理论界对财务报告发展趋势的种种预测,确立一种适应未来财务环境,从根本上克服传统财务报告弊端的财务报告模式。企业的财务会计报告要向使用者充分披露有关企业未来发展前景,盈利预测,现金流量的信息。充分利用网络优势随时向外提供信息,同时财务信息的质量特征仍然要坚持可靠性、相关性、及时性与可比性,尤其是在可靠性与相关性的权衡中更偏向于相关性。历史(事后)信息满足可靠性,同时也是相关性的基础;未来预测(事前)信息满足相关性,同时应强调对预测信息的规范,尽可能提高预测信息的可信度和可靠性。达到这样的境界之后,相关性 Based on the analysis of its goals and reporting methods, we fully draw on various forecasts of the development trend of financial reports by theorists to establish a new financial environment that is suitable for the future financial environment and fundamentally overcome the shortcomings of traditional financial reporting Financial reporting model. The enterprise financial accounting report shall fully disclose to the user information about the future development prospects, profit forecast and cash flow of the enterprise. At the same time, the quality characteristics of financial information still adhere to the reliability, relevance, timeliness and comparability, especially in the trade-off between reliability and relevance. Historical (ex post) information satisfies the reliability and also serves as the basis for the correlation. The forecast (ex ante) information satisfies the correlation in the future. At the same time, the specification of the forecast information should be emphasized and the credibility and reliability of the forecast information should be raised as much as possible. After reaching such a state, relevance