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上市公司财务重述问题一直是困扰中国资本市场发展的关键问题。本文从财务重述的概念入手,分析了我国上市公司财务重述中所存在的问题与缺陷,并提出了相应的解决对策与建议。
The financial restatement of listed companies has always been a key issue disturbing the development of China’s capital market. This article begins with the concept of financial restatement, analyzes the problems and defects in the financial restatement of listed companies in our country, and puts forward corresponding solutions and suggestions.