我国上市公司财务重述的统计分析
Statistical Analysis on Financial Restatements of China’s Listed Companies

作者: 黄纳新 :沙河实业股份有限公司,广东 深圳;

关键词: 上市公司财务重述统计分析Listed Companies Financial Restatements Statistical Analysis

摘要:
本文以2011~2013年深市主板和沪市主板上市公司的财务重述为研究对象,分别从资产负债项目、利润项目、会计政策与会计估计项目及其他项目5个方面对财务重述的内容进行了分类分析,进一步统计分析了导致财务重述的原因。在此基础上,分别从市场监管、会计准则约束及审计信息质量3个方面给出了相关政策建议。本研究对深入了解我国上市公司财务重述的现状和提高利益相关者对其的关注程度具有重要意义。

Abstract: In this paper, by Shenzhen and Shanghai main board listed companies’ financial restatements during 2011-2013 for the study, the financial restatements content is classified and analyzed from balance sheet items, profit items, accounting policies and accounting estimates items and other items, respectively. Furthermore, this paper statistical analyzes the causes of the financial restatements. Based on these, the relevant policy recommendations are given separately from market regulation, accounting standards constraint and audit information quality. This study is of great significance for in-depth understanding of the status of China’s listed companies and im-proving the degree of attention to the interests of its stakeholders.

文章引用: 黄纳新 (2015) 我国上市公司财务重述的统计分析。 国际会计前沿, 4, 1-7. doi: 10.12677/FIA.2015.41001

参考文献

[1] 刘媛媛, 王邵安 (2013) 上市公司更正公告的市场反应研究. 宏观经济研究, 9, 95-105.

[2] General Accounting Office, GAO (2002) financial restatements: Update of public trends, market impacts and regulatory responses, and Remaining challenges. Washington DC, GA-03-138.

[3] 姜英兵, 崔刚, 汪要文 (2009) 上市公司财务报表重述的趋势与特征: 2004-2008. 上海立信会计学院学报, 7, 37-45.

[4] 张帆 (2008) 公司治理与年报更正公告相关性研究. 厦门大学, 厦门.

[5] 孙坤, 叶芳言 (2014) 上市公司财务重述与审计费用研究. 东北财经大学学报, 4, 22-27.

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