| 我国上市公司财务重述的动因研究 |
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| 引用本文： | 尤丽芳.我国上市公司财务重述的动因研究[J].商业经济(哈尔滨),2009(2). |
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| 作者姓名： | 尤丽芳 |
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| 作者单位： | 天津商业大学,会计系,天津,300134
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| 摘 要： | 财务报告重新表述是对存在错误或误导性信息的历史财务报告进行事后补救的公告行为.财务报告重新表述,表明前财务报告的低质量和不可信,会造成严重的经济后果.上市公司财务重述的内因是资本市场带来的压力和高管薪酬契约的不正当激动;其外因是信息不对称和造价成本低廉.但深层次原因是公司治理机制存在缺陷.要注重在上市公司信息披露与监管的框架下对上市公司的财务重述进行考察,并分析财务重述现象频发的原因,并针对其动因找出对策,尽量避免上市公司发生财务重述.
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| 关 键 词： | 财务报告 财务重速 市场监管 信息披露 |
On Motivation of Financial Restatement in Chinese Listed Companies |
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| YOU Li-fang.On Motivation of Financial Restatement in Chinese Listed Companies[J].Business Economy,2009(2). |
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| Authors: | YOU Li-fang |
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| Abstract: | The restatement of financial report is an announcement behavior of afterward remedy to historical financial report with wrong or misleading information.The restatement of financial report showed the low quality and incredibility of former financial report,and caused serious economic result.The internal cause of financial restatement in listed companies is the stress caused by capital market and improper fluctuation of senior managers' salary contract;the external cause is information asymmetry and low cost.... |
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| Keywords: | financial report financial restatement market supervision information disclosure |
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