2004年深市上市公司年报会计问题分析  

Analysis of 04' Financial Reports of SZSE-listed Companies

作　　者：颜志元[1] 

机构地区：[1]深圳证券交易所,广东深圳518010

出　　处：《证券市场导报》2005年第7期16-21,共6页Securities Market Herald

摘　　要：财务会计信息是年度报告的核心,会计问题也就是投资者关注的年报焦点。本文从审计意见、会计政策、会计估计和会计差错四个角度分析深市上市公司2004年年度报告普遍存在的会计问题。本文认为,部分审计意见类型值得商榷,上市公司的会计政策运用能力尚侍改进,滥用会计估计和会计差错调整比较严重。Financial information, the core of financial report of a listed company, has always been the focus of investor attention. This article looks into the problems existing in 04' annual reports of SZSE-listed companies in terms of audit opinion, accounting policies, accounting estimate and errors. Studies reveal that some audit opinions could be better deliberated on, the ability of listed companies to apply accounting policies could be further improved and abuse of accounting estimate and random adjustment of accounting errors is rampant.

关 键 词：审计意见 会计政策 会计估计 上市公司 

分 类 号：F830.9[经济管理—金融学]