本文選題：財(cái)務(wù)重述　切入點(diǎn)：會(huì)計(jì)差錯(cuò)　出處：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：對(duì)于資本市場(chǎng)而言,上市公司所披露的會(huì)計(jì)信息至關(guān)重要,關(guān)乎資本市場(chǎng)是否能夠高效、規(guī)范的運(yùn)轉(zhuǎn),同時(shí)也是信息使用者獲取信息的主要來源。近些年來,在我國(guó)資本市場(chǎng)上,上市公司的財(cái)務(wù)重述現(xiàn)象頻頻發(fā)生。目前上市公司財(cái)務(wù)重述涉及的行業(yè)眾多,重述內(nèi)容包括的范圍較廣,有一半以上影響到利潤(rùn),說明在我國(guó)財(cái)務(wù)重述中存在不規(guī)范的問題。隨著我國(guó)資本市場(chǎng)逐步成熟,會(huì)計(jì)信息的相關(guān)使用者對(duì)會(huì)計(jì)信息披露質(zhì)量的要求也越來越高,然而財(cái)務(wù)重述的發(fā)生降低了會(huì)計(jì)信息的真實(shí)可靠性,影響投資者做出正確的投資決策,同時(shí)也給資本市場(chǎng)的資源配置帶來了負(fù)面影響。因此,研究我國(guó)財(cái)務(wù)重述現(xiàn)狀、剖析重述發(fā)生的原因、探討改善財(cái)務(wù)重述制度的措施具有較強(qiáng)的理論和實(shí)踐意義。 本文開篇對(duì)研究背景和研究意義做了介紹,回顧了國(guó)內(nèi)外學(xué)者在財(cái)務(wù)重述方面的相關(guān)文獻(xiàn),同時(shí)介紹了本文的研究思路和方法。正文則分為以下四個(gè)部分：第一部分是對(duì)財(cái)務(wù)重述基本理論的概述。本部分首先在總結(jié)國(guó)內(nèi)外財(cái)務(wù)重述的定義的基礎(chǔ)上,對(duì)財(cái)務(wù)重述做了界定；其次,簡(jiǎn)要闡述了財(cái)務(wù)重述的特征以及與財(cái)務(wù)重述問題研究相關(guān)的理論基礎(chǔ)、表現(xiàn)形式和制度背景；最后,說明財(cái)務(wù)重述給市場(chǎng)帶來的經(jīng)濟(jì)后果以及我國(guó)A股市場(chǎng)財(cái)務(wù)重述存在的問題；第二部分統(tǒng)計(jì)了我國(guó)A股市場(chǎng)上市公司近年來的財(cái)務(wù)重述公告,在此基礎(chǔ)上對(duì)其現(xiàn)狀進(jìn)行了分析。分析的內(nèi)容涉及重述公告數(shù)量的變化趨勢(shì)、內(nèi)容、分類以及行業(yè)的分布等：第三部分對(duì)我國(guó)A股市場(chǎng)近年來財(cái)務(wù)重述發(fā)生的原因作了整理和統(tǒng)計(jì),并對(duì)我國(guó)財(cái)務(wù)重述頻發(fā)的原因作了深入的分析；第四部分對(duì)于如何完善我國(guó)的財(cái)務(wù)重述制度提出了建議。 本文創(chuàng)新點(diǎn)在于：第一,我國(guó)目前關(guān)于財(cái)務(wù)重述問題的相關(guān)研究大多采用實(shí)證研究的方式,以市場(chǎng)對(duì)財(cái)務(wù)重述的反應(yīng)和財(cái)務(wù)重述帶來的經(jīng)濟(jì)后果作為落腳點(diǎn)。本文采用規(guī)范與統(tǒng)計(jì)分析相結(jié)合的研究方法,對(duì)我國(guó)市場(chǎng)上財(cái)務(wù)重述頻發(fā)的原因進(jìn)行了深入分析,并在此基礎(chǔ)上對(duì)完善我國(guó)財(cái)務(wù)重述制度提出針對(duì)性的建議,以期減少財(cái)務(wù)重述的發(fā)生。第二,在數(shù)據(jù)選取方面,本文考慮到我國(guó)在2003年以前對(duì)財(cái)務(wù)重述并沒有明確的規(guī)定,故選取了2004年1月1日至2012年12月31日九年間A股市場(chǎng)上市公司發(fā)布的重述公告作為統(tǒng)計(jì)分析對(duì)象,涉及的年度較多、范圍較廣,且沒有剔除金融等特殊的行業(yè),使論證更加的全面、可靠。 本文研究局限性：在人工收集整理、統(tǒng)計(jì)分析重述公告的過程中,由于個(gè)人的主觀局限性,難以避免人工遺漏等現(xiàn)象,使得研究的全面性受損；由于采用統(tǒng)計(jì)分析與規(guī)范相結(jié)合的研究方法,在深入剖析財(cái)務(wù)重述原因時(shí)缺乏數(shù)據(jù)支撐,可能導(dǎo)致結(jié)論較為粗浮,提出的對(duì)策存在寬泛性。
[Abstract]:For the capital market, the accounting information disclosed by the listed company is very important, which is related to whether the capital market can operate efficiently and normatively, and is also the main source of information access for information users in recent years. In the capital market of our country, the phenomenon of financial restatement of listed companies occurs frequently. At present, there are many industries involved in financial restatement of listed companies, including a wide range of restatements, and more than half of them affect profits. As the capital market of our country matures gradually, the users of accounting information have higher and higher demands on the quality of accounting information disclosure. However, the occurrence of financial restatement reduces the true reliability of accounting information, affects investors to make correct investment decisions, and also brings negative impact to the allocation of resources in capital market. Therefore, this paper studies the current situation of financial restatement in China. It is of great theoretical and practical significance to analyze the causes of restatement and to discuss the measures to improve the financial restatement system. At the beginning of this paper, the background and significance of the research are introduced, and the relevant literatures of domestic and foreign scholars on financial restatement are reviewed. The main body is divided into four parts: the first part is an overview of the basic theory of financial restatement. This part firstly summarizes the definition of financial restatement at home and abroad. Financial restatement is defined. Secondly, the characteristics of financial restatement and the theoretical basis, manifestation and system background related to the study of financial restatement are briefly described. It explains the economic consequences of financial restatement on the market and the problems existing in the financial restatement of China's A-share market. The second part statistics the financial restatement announcements of listed companies in China's A-share market in recent years. On this basis, the current situation is analyzed. The content of the analysis involves restatement of the change trend of the number of announcements, content, Classification and industry distribution: the third part of the A-share market in China in recent years the causes of financial restatement and statistics, and the frequent financial restatement of the reasons for in-depth analysis; Part 4th puts forward some suggestions on how to perfect the financial restatement system in China. The innovations of this paper are as follows: first, most of the current research on financial restatement in China adopts the method of empirical research. Taking the reaction of market to financial restatement and the economic consequence of financial restatement as the foothold, this paper analyzes the causes of frequent financial restatement in Chinese market by means of the combination of standard and statistical analysis. On the basis of this, some suggestions are put forward to perfect our financial restatement system in order to reduce the occurrence of financial restatement. Secondly, in the aspect of data selection, this paper considers that there is no clear regulation on financial restatement before 2003 in our country. Therefore, this paper selects the restatement announcement issued by the listed companies in the A-share market from January 1st 2004 to December 31st 2012 as the statistical analysis object, which involves more years, wider scope, and does not exclude special industries, such as finance, etc. Make the argument more comprehensive and reliable. The limitations of this study are as follows: in the process of manual collection, statistical analysis and restatement, it is difficult to avoid the phenomenon of artificial omission because of the subjective limitation of individual, which results in the damage to the comprehensiveness of the research; Because of the lack of data support in the in-depth analysis of the reasons for financial restatement, the conclusion may be relatively rough, and the countermeasures put forward are broad.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F832.51

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