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在国有企业改组上市的过程中，公开披露发行上市主体以前年度的财务状况和经营业绩是个复杂的会计问题。目前理论界和实务界对此问题的认识不一，处理方法也多种多样，在很大程度影响了会计报表的信息质量。本文就此问题作一些探讨。 一、会计报表编制中模拟问题的产生 为了维
During the process of reorganization and listing of state-owned enterprises, it is a complicated accounting problem to publicly disclose the financial status and operating performance of the listed companies in the previous years. At present, theorists and practitioners have different opinions on this issue, and there are many ways to deal with this problem, which has greatly affected the quality of information in accounting statements. This article makes some discussions on this issue. First, the preparation of accounting statements in the production of simulation problems