《党政机关公文处理工作条例》规定,报告“适用于向上级机关汇报工作,反映情况,回复上级机关的询问”。报告属于陈述性的上行文,它能够使上级机关单位及时了解下情,掌握其工作情况,听取下级机关单位对某方面工作的意见或者建议,从而更好地指导下级机关单位的工作。报告的种类较多,常用的报告主要有三种类型:一是工作报告。二是情况报告。三是回复报告。报 The “Regulations on the Handling of Official Documents by the Party and Government Organizations” stipulates that the report “shall be applicable to reporting work to the higher authorities, reflecting the situation and responding to inquiries from higher authorities.” The report is a declaratory supraven text that enables superior organs and units to keep abreast of the situation, grasp their work, and listen to opinions or suggestions of subordinate organs and units on certain aspects so as to better guide the work of subordinate organs and units. More types of reports, there are three types of commonly used reports: First, the work report. Second, the situation report. Three is the reply report. Newspaper