摘 要:财务信息质量一直以来都备受关注，因为它不仅能影响外部投资者做出正确的决策，还能影响资本市场的有效性运作。上市公司财务报告重述是该公司报表信息质量高低的一个风向标。20世纪90年代以来，财务报告重述现象于上市公司而言可谓司空见惯，该现象不但影响着市场资源的有效配置，也影响了投资者的信心程度，由此，引起众多学者的广泛重视。
本文根据相关理论，针对浙江新嘉联电子股份有限公司财务报表重述的案例进行论述。本文先对财务报表重述的相关概念进行了介绍，然后针对上述公司的财务报表重述案例，分析了相关的原因及造成的影响，并在最后针对上述公司财务报表重述事件提出了应采取的相关措施及建议。
关键词：财务报表重述 会计信息质量 前期差错更正
ABSTRACT:The quality of financial information has always been attracting much attention, because it can affect not only outside investors to make the right decisions, but also the effective operation of the capital market. A financial statement restatement of a listed company is a good indicator of the quality of the company’s statements. Since the 1990s, financial report restatement has become a common phenomenon in the listed companies, which not only affects the efficient allocation of market resources, but also affects the level of confidence of the investors, so it has attracted the extensive attention of many scholars.
According to the related theory, a discussion is made on the financial statement restatement of the Newjialian Electronics Co, Ltd in Zhejiang. In the paper, first it is an introduction of the relevant definitions on financial statement restatement, and then a case study is made on the financial statement restatement of the company mentioned above, to analyze the relevant causes and effects, and in the end relevant measures to be taken and suggestions are put forward on the financial statement restatement of the company mentioned above.
Keywords: financial statement restatement；accounting information quality；prior period error correction
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