財(cái)務(wù)報(bào)表編制的基礎(chǔ)是會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)政策。會(huì)計(jì)準(zhǔn)則是指國家或地區(qū)規(guī)定的會(huì)計(jì)原則和標(biāo)準(zhǔn)，如我國的《企業(yè)會(huì)計(jì)準(zhǔn)則》、《小企業(yè)會(huì)計(jì)準(zhǔn)則》等。會(huì)計(jì)政策是指企業(yè)在財(cái)務(wù)報(bào)表編制過程中所采用的具體會(huì)計(jì)處理方法和程序，如計(jì)提壞賬準(zhǔn)備、計(jì)提存貨跌價(jià)準(zhǔn)備等。在編制財(cái)務(wù)報(bào)表時(shí)，企業(yè)需要按照會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)政策的要求進(jìn)行會(huì)計(jì)核算，形成會(huì)計(jì)賬簿和會(huì)計(jì)報(bào)表，再根據(jù)會(huì)計(jì)報(bào)表的內(nèi)容和要求編制財(cái)務(wù)報(bào)表。