财务报告是全面反映企业财务状况、经营成果和现金流量的综合性文件,既是对企业经营情况的总结,也是有关各方关注的焦点,同时也构成各级监管部门实施会计监管的重点部分。因此,认真完整的编报年度财务报告是企业应履行的重要社会责任。本文将从财务报告的概念入手,针对现存现状就如何确保财务报告内部控制制度真实、合理、完整,提出相应对策。 Financial reports are comprehensive documents that fully reflect the financial status, operating results and cash flows of the enterprise. They are not only the summary of the business operations of the enterprises, but also the focus of attention of all parties involved. At the same time, the financial reports also form the key part of the accounting supervision of the regulatory departments at all levels. Therefore, serious and complete preparation of the annual financial report is an important corporate social responsibility. This article will start from the concept of financial report, according to the current status of how to ensure that the internal control system of financial reporting is true, reasonable and complete, and put forward corresponding countermeasures.