负责编制公司财务报表和报告，组织财务决算工作，并对财务报表和报告质量负责。

The company responsible for the preparation of financial statements and reports, the organization of financial accounts work, and be responsible for the quality of financial statements and reports.

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本文论述了财务年度决算的重要性以及财务报表的指导性以及不可替代性。

The importance of financial affairs year final accounts and the direction can not being substitute of financial affairs is investigated.

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