现代企业财务管理中,对财务人员基本的技能有了更多的要求,除了编制财务报表,还需要对财务报表的编制基础、编制依据、编制原则和方法及主要项目等作出解释说明。以便公司决策层或报表使用者更全面了解企业的财务状况、经营成果和现金流量。 In modern enterprise financial management, there are more requirements for the basic skills of financial staff. In addition to preparing financial statements, explanations and explanations of the preparation basis, preparation basis, compiling principles and methods, and major items of financial statements also need to be made. So that corporate decision-makers or report users a more complete understanding of the financial status of the business, operating results and cash flow.