摘要：企业财务报告作为一种评价和分析企业经营的工具，能全面而又系统地阐述企业某一时点的财务状况和某一期间的经营成果、现金流量，是企业生产经营的一面镜子，也是市场经济的晴雨表。 随着知识经济的发展，网络技术的进步，全球化浪潮的影响，报表使用者越来越多，各相关利益者的信息需求也越来越多。而现行通用财务报告体系也需要与时俱进。
本文对资产负债表、利润表、现金流量表以及附注的列报方式和内容进行分析，发现其存在的问题，主要是项目分类缺乏一致性，内容缺少预测性，附注中有重要遗漏。然后在原来的基础上提出改进对策，以满足各个利益相关者的信息理解需求。通过结合江苏超力电器有限公司，发现其财务报告体系的问题，具体的介绍改进方法和内容。
关键词 财务报告；资产负债表；利润表；现金流量表；附注
Abstract：Enterprise financial report as a comprehensive system revealed the enterprise during a certain period's financial position, operating results and cash flows of the tool, is a barometer of the production and operation of enterprises. "". With the development of network technology, the development of knowledge economy, the impact of globalization, financial statement users more and more, all the stakeholders of the information needs of more and more. But the current financial reporting system is required to keep pace with the times.
This paper analyzes the balance sheet, income statement, cash flow statement and notes of the presentation and content, find the existing problems, learn from foreign experience, put forward the improvement measures on the basis of the original, in order to meet the information demands of stakeholder. Jiangsu Chaoli Electrical Appliance Co. Ltd, found its financial reporting system, introduce the improvement method and content.
Keywords financial report balance sheet income statement cash flow statement notes
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