财务情况说明书是财务报告的一个重要组成部分，是附属于会计报表之后的“报告说明”，在分析会计报表的基础上，用文字叙述与相应表格结合的形式来反映一个单位财务活动情况的总结性报告，其作用主要是用来说明有关财务状况变动情况，分析财务情况变动的主要原因并提出相应的 Financial Statement is an important part of the financial report is attached to the accounting report after the “Report Description”, based on the analysis of financial statements, the text describes the form and form the combination to reflect the summary of a unit’s financial activities Sexual reporting, its role is mainly used to illustrate the changes in financial conditions, analyze the main reasons for changes in financial conditions and put forward corresponding