财务重述研究述评  

The Theoretical Review of Financial Restatement Research

作　　者：王毅辉[1] 魏志华[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《证券市场导报》2008年第3期55-60,共6页Securities Market Herald

基　　金：国家自然科学基金:"上市公司‘管理层讨论与分析’信息披露理论与实证研究"(项目批准号:G0205-70572092);2006年度教育部新世纪优秀人才支持计划(NCET-06-0565);教育部人文社会科学重点研究基地基金资助(07JJD630009)

摘　　要：财务重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。20世纪90年代末以来,上市公司日趋频繁和普遍的财务重述引起了学术界的广泛关注。研究财务重述,不仅有助于提高上市公司信息披露质量、加强投资者保护和改进政府机构监管,也将为今后进一步完善我国财务重述制度提供有益的借鉴。本文首次对财务重述的相关研究进行了较为全面、系统的回顾,着重从财务重述的经济后果、动因和影响因素等方面进行文献爬梳并评价现有文献存在的问题和不足之处,总结了国内外最新研究动态,以期为中国上市公司财务重述问题的研究提供依据。Financial restatement is the subsequent remediation for previous financial report with wrong or misleading information. Since later 1990＇ s, the increasingly frequent and prevalent financial restatements have received extensive attention from academia. The research on financial restatement not only improves the disclosing quality of the listed company, but also reinforces protection on investors and improves government supervision. In future, it will become useful reference for enhancing financial restatement system. We are the first to make complete and systematical reviews on financial restatement theories. The paper focuses on the economic results, motivations, and determinants of the financial restatement in the review of literatures, analyzes the problems/ deficiency of the existing literature, and summarizes the latest research trends home and abroad, so as to provide proof for the research on the problem of financial restatement of Chinese listed companies.

关 键 词：财务重述 定期报告 信息披露 市场监管 

分 类 号：F276.6[经济管理—企业管理]