| Financial report is an important content of financial accounting,including the company’s financial status,operating results and cash flow,and other relevant financial information.However,current financial reports cannot meet the requirements of information users.If they are not improved and perfected,they cannot guarantee the relevance and usefulness of information,or can they provide information users with useful information for decision-making.Therefore,to conduct research from multiple angles,find out the main problems in the company’s financial report and propose corresponding improvement measures have an important role in promoting the development of my country’s economic market.This topic mainly discusses the problems of listed companies’ financial reports and improvement measures,taking Company A as an example for in-depth research.First,it mainly introduces the research background and research significance of financial reporting under the current accounting standards,reviews the research literature of foreign and domestic scholars,and explains the research content and research methods of this topic.Secondly,it introduces the objectives and structure of financial reports,information quality characteristics and related theories,and international experience in financial report improvement.On this basis,by analyzing the profile of company A and the status quo of company A ’ s financial report,we can find out the main problems in company A ’ s financial report,from the lack of disclosure of the financial report,the lack of form,and the lack of XBRL network financial reporting applications.Analysis.Finally,it puts forward the countermeasures to improve the financial report of Company A,and concludes that it is necessary to enrich the content of financial report information disclosure,adopt a variety of financial report forms,improve XBRL network financial reports,and increase supporting measures to promote financial report improvement.In order to better meet the needs of information users,and provide reference and reference for listed companies to improve the content and form of financial reports. |