报告是以有组织的格式为特定受众和目的提供信息的文档。虽然报告摘要可以口头形式提交，但完整的报告几乎总是以书面文件的形式提交。

在“当代商业报告”中，柯伊伯和克里皮杰将商业报告定义为“对决策过程中使用的观察、经验或事实进行有组织、客观的陈述。”

Sharma和Mohan在其《商业信函和报告撰写》一书中，将技术报告定义为“一份书面陈述，说明情况、项目、过程或测试的事实；如何确定这些事实；其重要性；从中得出的结论；以及（在某些情况下）正在提出的建议。”

报告类型包括备忘录、会议记录、实验室报告、书籍报告、进度报告、理由报告、合规报告、年度报告以及政策和程序。

业务和技术报告的目的

在“商业沟通：成功的框架”一书中，H.Dan O'Hair、James S.O'Rourke和Mary John O'Hair解释了商业报告的四个主要目的。

"Reports can fulfill four different, and sometimes related, functions. They can be used as controls to ensure that all departments are functioning properly, to give information, to provide an analysis, and to persuade others to act."

有效报告的特点

在“当代商业报告”中，雪莉·柯伊伯和多琳达·克利皮杰为有效的商业沟通提供了见解。

"Effective reports are understood by the reader as the writer intended, and they influence the reader to act as the writer desired. The writer's objectives are most likely to be achieved if they correspond with the needs and objectives of the reader. An effective report is empathetic, accurate, complete, concise, and clear. Above all, an effective report presents information ethically."

与观众沟通

沃伦·巴菲特（Warren Buffet）在《简明英语手册》的前言中分享了他关于如何在商业报告中进行最佳沟通的建议。

"One unoriginal but useful tip: Write with a specific person in mind. When writing Berkshire Hathaway's annual report, I pretend that I'm talking to my sisters. I have no trouble picturing them: though highly intelligent they are not experts in accounting or finance. They will understand plain English, but jargon may puzzle them. My goal is simply to give them the information I would wish them to supply me if our positions were reversed. To succeed, I don't need to be Shakespeare; I must, though, have a sincere desire to inform."

业务报告可以是长的，也可以是短的

正如John M.Lannon在《技术交流》中所描述的，报告的长度、目的和范围各不相同。

"In the professional world, decision-makers rely on two broad types of reports: Some reports focus primarily on information ('what we're doing now,' 'what we did last month,' 'what our customer survey found,' 'what went on at the department meeting'). But beyond merely providing information, many reports also include analysis ('what this information means for us,' 'what courses of action should be considered,' 'what we recommend, and why')." "For every long (formal) report, countless short (informal) reports lead to informed decisions on matters as diverse as the most comfortable office chairs to buy to the best recruit to hire for management training. Unlike long reports, most short reports require no extended planning, are quickly prepared, contain little or no background information, and have no front or end matter (title page, table of contents, glossary, etc). But despite their conciseness, short reports do provide the information and analysis that readers need."

来源

• 柯伊伯、雪莉和多琳达·A·剪报。当代商业报告。第五版，西南部，圣智学习，2013年。
• 兰农、约翰·M.和劳拉·J·古拉克。技术交流。第14版，皮尔逊，2017年1月14日。
• 简明英语手册-如何创建清晰的SEC披露文件。投资者教育和援助办公室，1998年8月，b-ok.cc/book/2657251/448dd1。
• 《商业沟通：成功的框架》。西南学院出版社，2000年。
• 沙玛，R.C.和克里希纳·莫汉。商务信函和报告写作：商务和技术交流的实用方法。塔塔·麦格劳·希尔，2017年。