财务报告作为国际通用的商业语言,是企业向财务报告信息使用者传递经济信息的主要方式,它是把一定期间内的财务信息和其他经济信息传递给使用者的书面文件。目前我国企业的财务报告存在诸多问题,供方财务报告是站在企业的角度提出的,是以能够最大限度的反映企业的经营 As the most common commercial language in the world, financial reporting is the main way for enterprises to transmit economic information to users of financial reports. It is a written document that delivers financial information and other economic information to users during a certain period of time. At present, there are many problems in the financial report of our country’s enterprises. The supplier’s financial report is put forward from the point of view of the enterprise, so that it can reflect the operation of the enterprise to the maximum extent