酿酒上市公司财务报表重述问题研究分析

Analysis of the Problems in the Restatement of Financial Statement of Listed Alcoholic Drinks Companies

财务报表是投资者了解酿酒上市公司经营状况的基础,对自身市场投资秩序的维护具有重要的影响。在财务报表编制过程中,存在内容缺失或数据失真时需要进行重述和补充,以保证财务信息的高质量披露。然而,部分酿酒上市公司为了自身利益,频繁进行财务报表重述,严重扰乱资本投资市场秩序,与财务报表重述的初衷相悖。通过文献回顾性分析法研究酿酒类上市公司财务报表重述问题,对财务报表重述的动机、经济后果、影响因素和自身不足进行深入探讨,旨在为证券监管部门进行有效监督提供帮助。结果显示,国内上市酿酒类公司财务报表重述频率逐年增加,主要为了实现公司自身利益,并严重扰乱资本投资市场秩序,带来潜在的经济后果,亟待监管部门加强对重述行为的规范。

Financial statements are the basis for investors to know the operating conditions of listed alcoholic drinks companies,and they have an important impact on the maintenance of the market investment order.In the process of preparing financial statements,there might be lack of content or data distortion,which required restating and supplementing to ensure high-quality disclosure of financial information.However,for their own interests,some listed companies frequently restate their financial statements,which will seriously disrupt the order of capital investment market,and is contrary to the original intention of restatement of financial statements.In this paper,the financial statement restatement cases of listed alcoholic drinks companies were reviewed retrospectively,and the motivation,the economic consequences,the influencing factors and the shortcomings of financial statement restatement in these cases were explored in order to provide useful reference for the effective supervision by securities regulatory authorities.The research indicated that,the financial statement restatement of listed alcoholic drinks companies kept increasing year by year for the purpose of achieving their own interests,which would seriously disrupt the order of capital investment market and would result in potential economic consequences.It was advised that regulatory authorities strengthen the regulation of restatement behavior.