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上交所对2006年披露的年报的事后审核发现:“2006年披露的年报沪市约有八十余家公司存在会计差错更正事项,部分上市公司会计差错更正事项带有较为明显的人为设计、逃避监管的迹象,其中尤以对证券公司的投资或委托理财追溯计提减值准备的现象最为普遍。为数不少的上市公司采用比例计提与个别认定相结合的坏账准备计提政策,准备计提随意性较大。”这说明上市公司借会计差错更正为名进行盈余操纵的现
The SSE’s subsequent audit of the annual report disclosed in 2006 found that: “The 2006 annual report disclosed that there were about 80 accounting errors in Shanghai Stock Exchange. Some listed companies made corrections in accounting errors with more obvious man-made design and avoidance There are some signs of supervision, especially the retrospective investment in securities companies or entrusted financing depreciation provisions of the most common phenomenon.Large number of listed companies using a combination of specific provisions and individual recognition of bad debt provision policy, Mention more random. ”This shows that listed companies by accounting error correction in the name of earnings manipulation of the present