财务报表编制的质量要求
为了充分发挥财务报表在经营管理中的重要作用，必须保证财务报表的质量。在编制财务报表时，应做到以下四点。
（一）数字真实
企业应当根据真实、正确、完整的会计资料，按照国家统一的会计制度规定编制财务报表，以保证财务报表的真实性。不能用估计数代替实际数，更不能弄虚作假，篡改数字，隐瞒谎报。
账簿记录是编制财务报表的主要依据，在编制财务报表时，必须做到以下三点：
（1）按期结账。在结账之前，所有已经发生的收入、支出、债权、债务，应该摊销或预提费用以及其他已经完成的经营活动和财务收支事项，都应全部登记入账。
（2）认真对账和进行财产清查。对于各种账簿记录，在编表之前，必须认真地审查和核对，对有关财产物资进行盘点和清查，对应收、应付款项和银行存（借）款进行查询核对，以达到账证相符、账账相符、账实相符、账款相符。在清查中应对会计报表中各项会计要素进行合理的确认和计量，不得随意更改。
（3）在结账、对账和财产清查的基础上，通过编制总分类账户本期发生额试算平衡表以验算账目有无错漏，为正确编制会计报表提供可靠的数据。在编报以后，还必须认真复核，做到账表相符，报表与报表之间有关数字衔接一致。
（二）内容完整
每个单位都必须按照国家统一规定的报表种类、格式和内容编制财务报表，以保证其完整性。对不同的会计期间（月、季、半年、年）应当编报的各种财务报表，必须编报齐全；应当填列的报表指标，无论是表内项目，还是补充资料，必须全部填列；应汇总编制的所属各单位的会计报表，必须全部汇总，不得漏编、漏报。
（三）说明清楚
财务报表中需要加以说明的项目，在财务报表附注中用简要的文字和数字加以说明，对财务报表中主要指标的构成和计算方法，本报告期发生的特殊情况，如经营范围变化、经营结构变更以及本报告期经济效益影响较大的各种因素都必须加以说明。
（四）报送及时
财务报表必须遵照国家或上级主管部门规定的期限和程序，及时编制，及时报送，以保证报表的及时性。要保证财务报表编报及时，必须加强日常的核算工作，认真做好记账、算账、对账和财产清查，调整账面工作；同时加强会计人员的配合协作。但不能为赶编财务报表而提前结账，更不应为了提前报送而影响报表质量。
此外，财务报表应当由单位负责人和主管会计工作的负责人、会计机构负责人签名并盖章；设置总会计师的单位还须由总会计师签名并盖章。分别对财务报表的真实性、合法性负责。单位负责人是本单位会计行为的第一责任人，对本单位财务报表的真实性、合法性负责；有关会计负责人员也应承担相应的责任。
Financial reporting quality requirements
In order to give full play to financial statements in the operation and management of the important role, to ensure the quality of financial statements. In preparing the financial statements, should do the following four points.
( a ) digital reality
Enterprises should be based on true, correct, complete accounting information, in accordance with the state provisions of the uniform accounting system of the preparation of financial statements, in order to ensure the integrity of its financial statements. Cannot use estimates instead of real numbers, but not resort to deceit, tamper digital, hide misrepresent.
Books are the main basis of preparation of the financial statements, in the preparation of the financial statements, we must do the following three points:
( 1) to check out. Until the end, all have occurred in the income and expenditure, debt, debt, should be amortized or accrued expenses and other finished products activity and financial income and expenses all matters, should enter.
( 2) careful reconciliation and property inventory. For all the books in the series record, before the table, must be carefully examined and checked against the property of materials, inventory and inventory, accounts receivable, accounts payable and the Bank of deposit ( borrow ), checking, in order to achieve account card agrees, accounts in line, consistent accounts, receivable correspond. In inventory accounting statements in response to the accounting elements reasonably confirm and measure, not arbitrarily change.
(3 ) in the checkout, reconciliation and property inventory basis, through the establishment of the general classification account of this period in the trial balance to checking accounts have no mistakes, correct preparation of accounting statements and provide reliable data. In the report, must also be carefully check list, do accounts, statements and statements about the digital interface consistency between.
( two) content integrity
Each of the units must be in accordance with the provisions of national unity, the statements of the type of format and content of the preparation of financial statements, in order to ensure its integrity. For different accounting period ( month, quarter, half a year, year ) should prepare all kinds of financial statements, must submit complete; shall fill out the statement index, whether form project, or supplementary information, must be filled out; be compiling the place to belong to each unit accounting statements, all must be aggregated, not leakage, omitting series.
( three) clear
Financial statements need to be explained in the notes to financial statements items, with brief words and figures to illustrate, on the financial statements of main indexes in the composition and method of calculation of the reporting period, the special circumstances, such as the products change, management structure as well as changes in the reporting period economic influential factors that have to be to illustrate.
( four) submit timely
Financial statements must be in accordance with the national or the time limit stipulated by the competent department and program, prepare, timely submit reports, to ensure the timeliness. To ensure timely financial statements report, must strengthen the daily accounting work, conscientiously do a good job in accounting, accounts, reconciliation and property inventory, book work; at the same time to strengthen the accounting personnel's coordination. But not to catch a series of financial statements and early settlement of accounts, should not affect the quality. In order to advance to submit.
In addition, the financial statements shall be made by the person in charge of the unit and the person-in-charge of the accounting work, accounting agencies responsible for signature and seal; an accountant-general units shall be /made by the chief accountant of the signature and seal. On financial report authenticity, legitimacy for the. The person in charge of the unit is the unit of accounting behavior of the person of the first responsibility, on the financial statements of authenticity, legitimacy for the accounting staff; also should bear the corresponding liability.