企业财务报告是企业对外提供反映企业某一特定日期财务状况和一个会计期间经营成果、现金流量的文件。财务报告包括会计报表及其说明。编制财务报告，是对会计核算工作的全面总结，也是提供合法、真实、准确、完整会计信息的重要环节。目前一些单位存在的会计信息失真问题，很 The enterprise financial report is a document provided by the enterprise for providing the financial status reflecting an enterprise’s specific date and the operating result and cash flow for an accounting period. The financial report includes the accounting statements and their explanations. The preparation of financial reports is a comprehensive summary of the accounting work and an important link in providing legal, truthful, accurate and complete accounting information. At present there are some units of accounting information distortion problem, very