财务报告是财务信息和会计信息进行综合表达的重要载体,财务报告会随着经济的变化和用户的需求而发生相应的变化,尤其是用户对会计信息的需求变化成为推动行业财务报告进行改革的重要因素。本文主要分析在新的环境下,用户对财务报告产生的新需求,并分析财务报告目前主要存在的问题,并针对性地提出财务报告改进的措施,以期为财务报告的改革和发展提供有效的借鉴。 Financial reporting is an important carrier for the comprehensive expression of financial information and accounting information. Financial reports change correspondingly with economic changes and user needs. In particular, changes in the user’s demand for accounting information become the driving force to reform the industry’s financial reports Key factor. This paper mainly analyzes the new demands of users on financial reports under the new environment, analyzes the main problems existing in the financial reports at present, and proposes the measures to improve the financial reports in a targeted manner so as to provide effective and effective measures for the reform and development of financial reports Learn from