This article mainly discusses the improvement of financial accomplishment reports , and it is divided into three parts . the first part is about the reasons for improving financial accomplishment reports , and analyzes the defects of profit table which is a primary way to show financial accomplishment reports 本文主要探讨财务业绩报告的改进，全文分三部分：第一部分是关于改进财务业绩报告的动因的论述，分析了当前作为财务业绩报告主要方式? ?利润表的缺陷。
As a result of the " notice of requirement for early disclosure of consolidated financial information " as announced by the tokyo stock exchange , h ltd has to report its consolidated financial results for the year ended 31 march by 30 june of the same year 根据东京证券交易所tokyo stock exchange公布的规定及早披露综合财务资料通告notice of requirement for early disclosure of consolidated financial information ， h有限公司必须在每年6月30日前报告该公司截至同年3月31日的年度综合财务业绩。
Firstly , in chapter one , the author divides the whole evolving process of financial performance measurement into four phases : cost - oriented performance measurement period , profit - oriented performance < wp = 7 > measurement period , comprehensive - investment - effectiveness - oriented performance measurement period and value - oriented performance measurement period . through the review of the evolving process , we can come to the conclusion that , whatever period an enterprise is in , it needs proper core financial index which is suitable to its management characteristics ; as its operation circumstances change , core financial index should be properly changed . and how to correctly select the core financial index which is suitable to management needs in the 21st century ' s new economy period 首先，在本文的第一章，笔者按照不同时期企业经营业绩评价的核心和重点的不同将财务业绩评价方式的发展的过程划分为的四个阶段：成本业绩评价时期、利润业绩评价时期、讲求投资综合效益的评价时期以及追求企业价值最大化的评价时期，通过对财务业绩评价方式的历史演进进行简要回顾，说明任何时期的企业经营业绩评价都有相适宜的核心财务指标，并且随着经营环境的转变，核心财务指标应当有所革新。
