Great changes will take place in terms of accounting principles, accounting hypotheses, accounting approaches, accounting reports, accounting practice and accounting functions.

There fore the accounting reports are required to be innovated.

Perfecting Accounting Report System of the Institution;

The accounting report includes financial reports(or financial accounting report) and internal reports(management accounting report).

This paper analyzes the influence of E-business on the contents and time-effectiveness of the accounting report,introduces the mode of the accounting report,and expounds the accounting treatment procedures of the events approach based real-time reporting system and the realized form of the real-time reporting system.

Because of the differences in laws and institutions,the regulation systems of different countries in accounting reporting by listed companies have their own characteris- tics.

At the present time,the military accountant circumstance has changed evidently,and the military account report hasn t satisfied with the demand of the users because it can t catch up with the circumstance changes.