China’s securities market regulatory system is not perfect, and many western countries still have very big difference. Thus there are a lot of listing Corporation ‘s use of a loophole or whitewash financial reports to mislead cheat small investors, to the detriment of the interests of medium and small investors. Based on this I choose to report the financial quality of listed on the topic, can further understand that listing Corporation financial report quality problem, and how to improve the problems. In this paper, in order to Luzhou as example, firstly on the Luzhou financial situation is described, and then its announced financial reporting ratio analysis, draw the Luzhou financial report quality problems, then according to the existing problems to enhance listing Corporation financial report quality measures.
Key words: financial statement; financial statement quality; financial statement quality analysis