财务重述是指企业重新表述已公布的财务信息的披露行为。在我国,对年度财务报告中的信息进行补充或更正的年报重述是财务重述的典型形式。近十年来,我国证券市场上发生财务重述的A股上市公司的绝对数量不断攀升,相对数量也一直处于年平均14%左右的比 Financial restatement refers to the disclosure of the published financial information by the enterprise. In our country, an annual report restatement or correction of the information in annual financial reports is a typical form of financial restatement. In the past ten years, the absolute number of A-share listed companies that have been restated in financial affairs in China’s securities market has been on the rise. The relative number has also been at an average annual rate of about 14%