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财务重述是指企业在发现并纠正前期财务报告的差错时,重新表述以前公布的财务报告。近年来,我国上市公司财务重述的情况是非常频繁的,上市公司操纵利润和虚假会计信息事件也屡见不鲜。本文将从公司治理角度找出我国上市公司频繁财务重述的原因,从而改进我国上市公司治理结构,完善证券市场。
Financial restatement refers to the enterprise in the discovery and correction of the previous financial report of the error, re-presentation of the previously announced financial report. In recent years, the financial restatements of listed companies in our country are very frequent. It is not uncommon for listed companies to manipulate profits and false accounting information. This article will find out the reasons of frequent financial restatements of listed companies in our country from the perspective of corporate governance so as to improve the governance structure of listed companies in our country and improve the securities market.