随着行业竞争风险的加剧以及高科技的发展,人们对会计信息的期待与要求不断提高,会计信息质量问题正日益为社会所关注。本文从企业财务报告中存在的问题入手,指出企业财务报告中存在着信息不完整、反映不准确、披露不及时、项目结构不合理等存在的问题,并从扩展信息披露范围、制定相应会计准则、缩短财务报告时间间隔等几个方面提出改进措施,以适应会计信息质量要求。 With the aggravation of competition in the industry and the development of high technology, expectations and demands for accounting information have been continuously raised. The quality of accounting information is increasingly being paid attention to by society. This paper starts with the problems existing in the enterprise financial report, points out the existing problems in the enterprise financial report such as incomplete information, inaccurate reflection, improper disclosure and unreasonable project structure. From the point of expanding the scope of information disclosure and making corresponding accounting standards , Shorten the financial reporting interval and several other aspects of improvement measures to meet the quality requirements of accounting information.