关键词 财务报告 财务报表 会计环境
With the inherent attributes of financial accounting and the external changes in the environment，present financial report confronted with the crucial animadversion from the users of accounting information .It is a common problem in the field of accounting theory and practice on how to meet accounting objective .The paper tries to improve and perfect the present financial report system of our country under the integration of national situation and international practice.
At first, the paper explains the importance of financial accounting study from the basic definition and the important position of financial report .Secondly, it points out the basic regulation of financial report ----the development cause of financial report is the development and changes in the environment of society，mainly from there view of financial report and the comparison of financial practice in different country .
The second, in the basis of the development regulation of financial report, the author analyzes that the violent changes of social and economical environment bring the challenge to the present financial report and the limitation of financial report
The third, analyzes the limitation of present financial report in our country and the problem existed presently.
Finally, in the basis of summing up the main international views of financial report development in the future and the feasibility of the improvement ,the author points out own views on the development direction of financial report in the future. Considering the special characteristics of accounting environment in china ,the author makes several suggestions on how to improve and perfect the present report system in our country，in order to contribute to establish the financial report theory of Chinese characteristics.
Keyword financial report financial statement
the environment of accounting