前期差错

所以，从根本上消除有动机的前期差错，公司治理相关因素的研究是非常有价值的。

So , to eliminate fundamentally the motivated prophase mistake , corporate governance of the relevant factors research is valuable .

因此，上市公司往往是发现了前期差错不更正，直到监管部门查出差错时才更正，或是出于其它目的才更正。

Therefore , listed companies often do not correct the prior period errors until the supervisory departments find out the errors , or correct them when they need .

近年来，上市公司前期差错更正现象日益频繁，特别是有些上市公司出于某种动机而故意发生前期差错的更正。

In recent years , the listed company prophase error correction phenomenon is increasing frequently , especially some listed company for some motivation and intentionally occurred early mistakes corrected .

第十四条企业应当在重要的前期差错发现当期的财务报表中，调整前期比较数据。

Article14An enterprise shall , in the financial statements of the current period where it discovers any important prior period error , adjust the comparative data of the prior period .

我国现有会计准则及会计法规没有对前期差错更正时间作出强制性规定，默认为发现差错时更正。

The existing accounting standards and the accounting codes have not made the compulsory stipulation that when to correct the prior period errors . So it is always considered that when the prior period errors are found out .

前期差错的更正，特别是重大的前期差错更正，是为了给外部财务报告使用人更加准确、真实、客观的会计信息，是为了保障广大股东及其他利益相关者的利益。

Early mistakes corrected , especially significant prophase error correction ; it is more accurate for external financial reports users , real and objective of accounting information , in order to ensure the shareholders and the benefit of other stakeholders .

因前期会计差错的更正或补充而引发的财务重述，从侧面反映了前期报告可能存在问题，也使人们对他们所依赖的报告产生疑虑。

The financial restatement happen because the correction of accounting errors or supplement . From it we known that may have some problems in the past report , and caused people to doubt it .

上市公司通过重新表述以前公布的财务报告来纠正前期财务报告的差错。

Listed companies correct errors of previous statement by restating the financial statements which were published previously .