本文首先分析了我国上市公司会计差错更正的现状,发现我国上市公司不立即更正会计差错的现象十分普遍,并针对现状分析和研究结果,提出相应的对策和建议。 This paper first analyzes the current situation of the correction of accounting errors in Chinese listed companies and finds that it is very common that listed companies in our country do not immediately correct the accounting errors. Based on the current situation analysis and the research results, some countermeasures and suggestions are put forward.