我国上市公司财务重述问题研究.docxVIP

我国上市公司财务重述问题研究 才商要：财务报告（又称财务会计报告）是反映企业财务状况和经营成果的书面文件，包括资产负债表、利润表、现金流量表、所有者权益变动表、附表及会计报表附注和财务情况说明书。它作为上市公司信息披露的重要载体，是投资者和其他相关利益者了解公司情况的主要渠道。财务重述是指上市公司对以前发布的财务报告重新表述，用来弥补前期财务报告遗漏信息或者更正前期报告差错的行为。近年来，我国资本市场发展迅速，上市公司数量日益增加，上市公司的财务重述行为也频繁发生。在我国资本市场，财务重述现象逐渐引起了会计领域的学者、监管者和投资者的关注，但是目前相关研究仍处于起步阶段，研究相对零散，还未形成体系。因此，深入研究上市公司财务重述现象，对我国上市公司的财务重述中存在的问题进行分析研究，可以为我国资本市场的完善、提高信息披露质量、保护投资者利益及为证券监管机构的政策制定提供有益的借鉴。本文侧重分析财务重述的频发原因及完善对策，通过对国内外文献的研究比较和财务重述相关理论的阐述，结合我国上市公司的具体情况指出财务重述可能出现的经济后果，并采用相关数据深层次分析出现财务重述的原因，针对原因对我国上市公司财务重述现象频发提出对策建议，对证券监管机构的政策制定具有借鉴意义。 关键字：财务重述，上市公司，公司治理 Study on Financial Restatements of Listed Companies in China ABSTRACT: Financial report (also called the financial and accounting reports) is to reflect theenterprises financial position and operating results of written documents, including the balance sheet,income statement, the cash flow statement, statement of changes in owners equity , schedule, andthe accounting statements and the explanatory statements on financial fact sheet.Financial report asan important carrier of information disclosure of listed companies, also is the main channel tounderstand the companys situation for investors and other stakeholders . Financial restatements isrefers to the expression of of previously published financial reports of listed companies, used to makeup for the previous financial reporting errors in the missing information or correct the previousreports. In recent years, Chinas capital market has developed rapidly, because of the increasingnumber of listed companies, listed companies financial restatement behavior also occurfrequently.Capital market in our country, the financial restatement phenomenon gradually caused thescholars in the field of accounting, the attention of regulators and investors, but the related researchis still in its infancy, research relatively scattered, also did not form a system. Therefore, in-depthstudy of the listed company financial restatement phenomenon, to our country li