《财务状况说明书》 (以下简称《说明书》) ,是对单位一定时期内财务成本等情况进行分析总结的书面文字报告 ,也是财务报告的重要组成部分。《说明书》全面提供公司、企业和其他生产经营业务活动情况 ,分析总结经济业绩和存在的不足 ,是财务报告使用者 ,特别是单位负责人和国家 The “Statement of Financial Position” (hereinafter referred to as the “Specification”) is a written and written report that analyzes and summarizes the financial cost within a certain period of time. It is also an important part of the financial report. The “Manual” provides comprehensive information on the business activities of the Company, enterprises and other production and business operations, and analyzes and summarizes the economic performance and shortcomings of the financial statements. It is intended for users of financial reports, especially unit heads and state