我国上市公司财务重述的统计分析精选.pdfVIP

Frontiers of International Accounting 国际会计前沿, 2015, 4, 1-7 Published Online March 2015 in Hans. /journal/fia /10.12677/fia.2015.41001 Statistical Analysis on Financial Restatements of China’s Listed Companies Naxin Huang Shahe Industrial Co. Ltd., Shenzhen Guangdong Email: zenghuixiang1120@163.com th rd th Received: May 10 , 2015; accepted: May 23 , 2015; published: May 27 , 2015 Copyright © 2015 by author and Hans Publishers Inc. This work is licensed under the Creative Commons Attribution International License (CC BY). /licenses/by/4.0/ 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 res- tatements. Based on these, the relevant policy recommendations are given separately from mar- ket 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. Keywords Listed Companies, Financial Restatements, Statistical Analysis 我国上市公司财务重述的统计分析 黄纳新 沙河实业股份有限公司，广东 深圳 Email: zenghuixiang1120@163.com 收稿日期：2015年5月10 日；录用日期：2015年5月23 日；发布日期：2015年5月27 日 1 我国上市公司财务重述的统计分析 摘 要 本文以2011~2013年深市主板和沪