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财务报告的根本目标是向信息使用者提供决策有用信息，不同历史阶段，信息使用者对会计信息的需求不尽相同。在知识经济时代，为保证财务信息的有用性，财务报告则应有创新与发展。一、从单一报表体系向多元报表体系转变，从表式信息到表式与图象化信息并重。在传统的手工会计
The fundamental goal of financial reporting is to provide information users with useful information for decision-making. In different historical stages, information users have different demands on accounting information. In the era of knowledge-based economy, in order to ensure the usefulness of financial information, financial reporting should be innovative and development. First, from a single reporting system to multiple reporting system changes, from table-style information to table-style and visualization of both information. In traditional manual accounting