会计报表重述的原因及其建议

• 作 者: 陈少敏
• 机 构: 华东交通大学,
• 出 处: 企业改革与管理
• 发表日期: 2017年14期
• 关键词: 会计报表重述 原因 建议

会计报表的一个基本目标是为债权人和股东在内的各种资金提供者提供有用的信息,以此来决定是否进行投融资活动。而在现如今这个经济全球化和信息透明化的时代,会计报表重述却己是多数上市公司进行财务造假的手段,极度损坏会计报告信息质量,使企业价值下降,与此同时也使会计报告使用者对资本市场的信心下降,损坏维护市场经济。本文针对会计报表重述问题进行分析研究,为减少不合规的会计重述行为提出建议。

One of the basic goals of accounting statements is to provide useful information to various funding providers, including creditors and shareholders, in order to decide whether to conduct investment and financing activities. In today’s era of economic globalization and information transparency, restatements of accounting statements are the means by which most listed companies resort to financial fraud. They severely damage the quality of accounting report information and reduce the value of the enterprise. At the same time, the accounting reports Users’ confidence in the capital market is declining, causing damage to the market economy. This article analyzes and restates the restatements of accounting statements and puts forward suggestions to reduce non-compliance accounting restatements.