文章从分析我国财务报告体系入手，指出了现行财务报告中存在的四个方面的问题以及财务报表附注的缺陷。

The paper analyses China's financial report system, and it points out four aspects of problems on current financial report and shortcomings in the remark of financial statement.

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在系统规划中，研究了财务报表分析的方法和体系，结合现有研究成果，对系统进行了目标定位和总体规划。

In system planning, the method and framework of Financial Statements Analysis is studied, then it gives a system target and an overall plan with the existing research.

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