The mechanical energy loss of the hemispherical resonator includes intrinsic loss of the material，thermoelastic damping loss，air damping loss，supporting loss and surface loss，which determines the Q factor of the hemispherical resonator. Through analyzing the mathematical model of the energy loss mechanism，the dominant errors affecting the hemispherical resonator are material properties，surface roughness，form and position accuracy. To solve the problem of processing precision and engineering applications，a processing technology to achieve the high precision hemispherical resonator is proposed. After optimizing of process parameters of precision grinding，precision polishing and chemical treatment，the surface roundness error of the hemispherical resonator is less than 0.25 μm，the roughness is less than 15 nm and the quality factor is greater than 5.2×107. The research in this paper may be have important guiding significance for high precision hemispherical resonator and hemispherical resonator gyroscope engineering applications.