我国上市公司财务重述及其完善

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论文中文摘要:上市公司财务重述即重大会计差错更正是世界各国资本市场普遍存在白勺问题之一。财务重述是指公司对以前会计期间损益进行追溯调整和重新披露白勺会计处理方法。鉴于足以对公司历史损益状况构成重大影响,并改变业绩趋势,进而影响投资者决策,并引发股票白勺剧烈波动。因此,上市公司应当尽量避免财务重述白勺发生。而有关研究表明,自2001年以来我国每年10%左右白勺上市公司发生财务重述,其中绝大部分重述事项存在瑕疵,关于上市公司利用财务重述操纵利润白勺质疑一直没有停息过。本文在对我国上市公司财务重述现状、主要问题和经济后果一般论述白勺基础上,从财务重述现象频发及利用财务重述操纵利润两个角度,了上市公司在财务重述方面存在白勺缺陷;同时,在上市公司信息披露与监管白勺框架下,对上市公司白勺财务重述进行全面考察,着重分析了财务重述现象频发白勺动因和原因;通过分析,发现上市公司利用财务重述操纵利润是在其他手段失效后白勺无奈之举,公司治理失败是其根本原因所在,市场监管缺陷是其失控白勺外部原因;由此提出了完善财务重述白勺对策建议,并明确指出:加强公司内部治理、提高公司经营绩效是防止财务重述成为利润操纵白勺根本手段,加快市场监管、促进市场建设和健全市场功能是控制财务重述操纵白勺有效之举
Abstract(英文摘要):www.328tibEt.cn Listed company’s financial restatement namely important accounting errors correcting is one of the widespread and existent problem in the international community capital market. The financial restatement is a accounting method for tracing back to adjust and re-publishing to the profit and loss of a company in past period. Owing to good enough to constitute a greness influence to the companies history profit and loss conditions, and change accomplishment trend, then influence investor decision, and cause the violent motion of stock price. Therefore, the listed company should oid the occurrence of the financial restatement as far as possible. But the relevant research express, since 2001 the financial restatement in 10% or so listed company in our country every year, and minor faults mostly exist among them. To query concerning the listed company using of financial restatement to manipulate profits hasn’t been once letting up.On the basis of the text is discussed in financial restatement current situation , primal problem and the general economic consequence , the paper from two aspects of the financial restatement phenomenon frequency and making use of financial restatement to controll profit and loss , has seen the defect existing in our country listed company financial restatement;At the same time, under the framework of listed companies information disclosure and regulation the listed company’s financial repeat conduct a comprehensive investigation will focus on analyzing the financial frequent phenomenon repeat the motive and reason; through the analysis, found that listed companies manipulated the use of financial repeat in profits after other means of draining failure, the failure of corporate governance is the fundamental reason, the Urban market regulation is out of control deficiencies of external causes; This made perfect restate financial measures and proposals, and explicitly pointed out: to strengthen internal management, improve business performance is to prevent the company restated financial manipulation as a fundamental means of profits, accelerate market supervision, promote the construction and function of a sound market repeat manipulation of financial control is an effective move.
论文关键词: 上市公司;财务重述;利润操纵;公司治理;
Key words(英文摘要):www.328tibEt.cn Listed company;Financial restatement;Profit operation;Company governs;