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财务情况说明书是财务会计报告的重要组成部分,编写好财务情况说明书对贯彻新《会计法》突出规范会计行为、保证会计资料质量的立法宗旨具有重要作用。财务情况说明书是企业(公司)年度、半年度财务会计报告期内生产经营的基本情况、财务状况与经营成果的总结性书面文件。它为企业(公司)内部和外部了解、观察、衡量、考核、评价其报告期内的经营业绩和生产经营状况提供重要依据。企业(公司)的财务情况说明书必须按照《企业财务会计报告条例》和国家统
The Financial Statement is an important part of the Financial Accounting Report. The preparation of the financial statement plays an important role in carrying out the new Accounting Law, highlighting the accounting practices and ensuring the quality of accounting information. Financial statement is the company (company) annual and semi-annual financial accounting report of the basic situation of production and operation, financial status and operating results summary written documents. It provides an important basis for enterprises (companies) to understand, observe, measure, evaluate and evaluate the business performance and production and operation status during the reporting period. Enterprise (company) financial statements must be in accordance with the “Enterprise Financial Accounting Report” and the national system