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。
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 capita/market and improper fluctuation of senior managers＇ salary contract; the external cause is information asymmetry and low cost. However, the deep cause is the defect existed in company governance mechanism. Hence, in the frame of information disclosure and supervision of listed companies, we should investigate financial restatement, analyze reasons appearing it, and find motivation and solution to avoid it.
出处
《商业经济》
2009年第2期77-79,共3页
Business & Economy
关键词
财务报告
财务重述
市场监管
信息披露
financial report, financial restatement, market supervision, information disclosure
