摘要：企業財務報告作為一種評價和分析企業經營的工具，能全面而又系統地闡述企業某一時點的財務狀況和某一期間的經營成果、現金流量，是企業生產經營的一面鏡子，也是市場經濟的晴雨表。 隨著知識經濟的發展，網絡技術的進步，全球化浪潮的影響，報表使用者越來越多，各相關利益者的信息需求也越來越多。而現行通用財務報告體系也需要與時俱進。

　　　本文對資產負債表、利潤表、現金流量表以及附注的列報方式和內容進行分析，發現其存在的問題，主要是項目分類缺乏一致性，內容缺少預測性，附注中有重要遺漏。然后在原來的基礎上提出改進對策，以滿足各個利益相關者的信息理解需求。通過結合江蘇超力電器有限公司，發現其財務報告體系的問題，具體的介紹改進方法和內容。

關鍵詞 財務報告；資產負債表；利潤表；現金流量表；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