1、摘要财务报告是企业财务会计的最终成果，同时也是企业财务信息的主要载体和输出形式。财务会计报告越来越受到企业经营者和会计信息使用者的重视，各国或国际组织也都对财务报告做出了具体的规定。但根据各国实际情况不同，财务报告体系和内容也各不相同。本文从财务报告的概念，列示各国财务报告的组成和实质内容，编制财务报告的目的，比较分析我国财务报告的不足之处，意图更加完善我国的财务会计报告，提高在国际交易中的信息质量。关键词：财务报告；中外比较；启示IIIAbstractFinancial report is the culmination of financial account
2、ing, corporate financial information is also the main carrier and the output form. Financial and accounting reports is more and more concern by business operators and information users . States or international organizations also makes specific provisions on the financial report . How
3、ever, according to the actual situation of different countries, the systems and content of accounting reporting are different too . This report from the accounting concept, lists the composition and substance of national accounting report and the purpose of the preparation of account
4、ing reports to comparative and analysis the inadequacies of the accounting report of China .We try to intended to further improve our financial and accounting reports and improve the quality of information in international transactions. Keywords: accounting reports ；International ；Co
