The invention discloses a method for constructing a general SQL (Structured Query Language) report data set, which comprises the following steps of: 1, splitting SQL statements according to comprehensive service report requirements to form a fine-grained SQL service query function; 2, marking an SQL service query function, and storing the SQL service query function as an XML file; 3, constructingSQL reference parameters of an SQL service query function; and 4, instantiating the SQL service query function, the reference parameters and the label through a report plug-in to form a visual reportdata set. According to the method, the problems of scattered storage, poor visualization, poor reusability, difficult data set management and the like of report data sets in the existing report makingprocess are solved, and the method can be applied to various business report systems constructed on the basis of commercial library SQL statements.