会计差错更正是当前各国企业发展关注的热点,同时导致全球经济受到很大的经济损失,会计差错更正是会计舞弊的核心内容,也是企业内部舞弊的主要手段。本文通过对上市公司会计差错更正动因的研究分析,从上市公司内外部上提出治理会计差错更正的有效措施。 The correction of accounting errors is the focus of the development of enterprises in various countries at present, meanwhile, the global economy suffers great economic losses. The correction of accounting errors is the core of accounting fraud and the main means of fraud within enterprises. Through the research and analysis on the motivation of accounting errors correction in listed companies, this paper puts forward effective measures to correct accounting errors from the inside and outside of listed companies.