决算说明书是财务决算的重要组成部分,它是决算报表的文字说明。年终决算时,每个企业的决算报表,都必须附有决算说明书。该怎样写决算说明书呢?下面根据自己的体会,谈点粗浅看法。在写决算说明书之前,必须明确写作的目的。我们知道,决算说明书,一个是要满足财政部门、主管部门、银行、税务部门审查决算,了解企业情况的需要;一个是要满足企业领导和其它业务部门了解本企业财务情况的需要。写决算说明书的目的,就是满足这样两个需要。决算说明书一般由“报表编制说明”和“财务情况说明”两部分组成。一、关于报表编制说明为了便于财政部门和主管部门审批决算。要对决算报表中的有关项目、有关指标的计算、年初数的调整等进行必要说明。要说明的内容主要有以下几方面。第一、关于报表年初数的变动和调整。由于上年的决算要在本年度批复。企业要根据批复调整本年帐目,因此可能引起年初欠交款项、专用基金等有关项目的变动,对此,要进行必要的说明。第二、关于利润分配的有关情况。报表上所列的 Statement of final accounts is an important part of the financial statements, which is the statement of accounts statement. When the year-end accounts are finalized, the statement of final accounts of each enterprise must be accompanied by a statement of final accounts. How to write statements of account? The following based on their own experience, talk about the superficial view. Before writing final statement, you must be clear writing purpose. We know that the final statement, one is to meet the financial departments, authorities, banks, tax authorities review the accounts, to understand the needs of the business situation; one is to meet business leaders and other business sectors to understand the financial needs of the business needs. The purpose of the final statement is to meet these two needs. Statement of final accounts generally by the “statements of preparation ” and “financial information ” is composed of two parts. First, statements on the preparation of statements in order to facilitate the examination and approval of financial departments and competent departments. It is necessary to explain the relevant items in the final report, the calculation of the relevant indicators, the adjustment of the beginning of the year, etc. To explain the content mainly in the following areas. First, the changes and adjustments on the number of statements at the beginning of the year. As the final accounts of the previous year to be approved this year. Enterprises should adjust their accounts this year according to the approval, which may cause changes to the related items such as monies due to be paid at the beginning of the year, special funds and so on. In this regard, necessary explanations will be given. Second, on the distribution of profits. Listed on the report