其他摘要：In this paper, by Shenzhen and Shanghai main board listed companies’ financial restatements during 2011-2013 for the study, the financial restatements content is classified and analyzed from balance sheet items, profit items, accounting policies and accounting estimates items and other items, respectively. Furthermore, this paper statistical analyzes the causes of the financial restatements. Based on these, the relevant policy recommendations are given separately from market regulation, accounting standards constraint and audit information quality. This study is of great significance for in-depth understanding of the status of China’s listed companies and im-proving the degree of attention to the interests of its stakeholders.
