基于我国A股市场上市公司财务重述问题研究

发布时间：2018-03-03 02:29

本文选题：财务重述　切入点：会计差错　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：对于资本市场而言,上市公司所披露的会计信息至关重要,关乎资本市场是否能够高效、规范的运转,同时也是信息使用者获取信息的主要来源。近些年来,在我国资本市场上,上市公司的财务重述现象频频发生。目前上市公司财务重述涉及的行业众多,重述内容包括的范围较广,有一半以上影响到利润,说明在我国财务重述中存在不规范的问题。随着我国资本市场逐步成熟,会计信息的相关使用者对会计信息披露质量的要求也越来越高,然而财务重述的发生降低了会计信息的真实可靠性,影响投资者做出正确的投资决策,同时也给资本市场的资源配置带来了负面影响。因此,研究我国财务重述现状、剖析重述发生的原因、探讨改善财务重述制度的措施具有较强的理论和实践意义。本文开篇对研究背景和研究意义做了介绍,回顾了国内外学者在财务重述方面的相关文献,同时介绍了本文的研究思路和方法。正文则分为以下四个部分：第一部分是对财务重述基本理论的概述。本部分首先在总结国内外财务重述的定义的基础上,对财务重述做了界定；其次,简要阐述了财务重述的特征以及与财务重述问题研究相关的理论基础、表现形式和制度背景；最后,说明财务重述给市场带来的经济后果以及我国A股市场财务重述存在的问题；第二部分统计了我国A股市场上市公司近年来的财务重述公告,在此基础上对其现状进行了分析。分析的内容涉及重述公告数量的变化趋势、内容、分类以及行业的分布等：第三部分对我国A股市场近年来财务重述发生的原因作了整理和统计,并对我国财务重述频发的原因作了深入的分析；第四部分对于如何完善我国的财务重述制度提出了建议。本文创新点在于：第一,我国目前关于财务重述问题的相关研究大多采用实证研究的方式,以市场对财务重述的反应和财务重述带来的经济后果作为落脚点。本文采用规范与统计分析相结合的研究方法,对我国市场上财务重述频发的原因进行了深入分析,并在此基础上对完善我国财务重述制度提出针对性的建议,以期减少财务重述的发生。第二,在数据选取方面,本文考虑到我国在2003年以前对财务重述并没有明确的规定,故选取了2004年1月1日至2012年12月31日九年间A股市场上市公司发布的重述公告作为统计分析对象,涉及的年度较多、范围较广,且没有剔除金融等特殊的行业,使论证更加的全面、可靠。本文研究局限性：在人工收集整理、统计分析重述公告的过程中,由于个人的主观局限性,难以避免人工遗漏等现象,使得研究的全面性受损；由于采用统计分析与规范相结合的研究方法,在深入剖析财务重述原因时缺乏数据支撑,可能导致结论较为粗浮,提出的对策存在宽泛性。
[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.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51

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