财务情况说明书是财务会计报告重要组成部分,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、半年度财务报告期内生产经营的基本情况、财务状况与经营成果总结性书面文件。它为企业(公司)? The Financial Statement is an important part of the Financial Accounting Report. The preparation of the financial statement plays an important role in implementing the new Accounting Law, highlighting the accounting practices and ensuring the quality of accounting information. Financial statement is the company (company) annual, semi-annual financial reporting period production and operation of the basic situation, financial position and operating results summary written documents. Is it business (company)?