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

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.