摘 要：企业管理者利用会计政策和会计估计变更来粉饰企业财务报表，容易造成会计差错，最终引发财务重述问题。为了能够有效地阻止企业的管理者非法进行会计政策和会计估计变更，维护好整个资本市场的稳定秩序，有必要对这种财务重述进行深入的研究。本文一共分成了四个章节，第一章主要论述了财务重述的研究背景以及国内外的钻研的情况，第二章主要针对他们两者以及引起的财务重述的性质和内容进行阐述，从而对三者进行了一系列的比较，并确定了本论文研究的对象就是会计政策和会计估计变更引起的财务重述问题，第三章主要用深圳海联讯科技股份有限公司财务重述事件进行了案例分析，第四章为预防措施和监管建议。通过海联讯案例深入研究，我们发现企业管理层滥用会计政策和会计估计变更引起的财务重述会造成严重的经济后果。因此对财务重述进行预防和监管就显得十分重要。不仅是企业的自身要约束好自己，中介机构和政府二者也都要为此付诸行动。最终希望本文能够为企业的监管层运用和监管会计估计和会计政策变更提供一个很好的借鉴作用。 77872

毕业论文关键词：会计政策变更；资本市场；会计估计变更；监管建议；财务重述； 

Abstract：Business managers use accounting policies and changes in accounting estimates to whitewash corporate financial statements, likely to cause accounting errors, and ultimately lead to financial restatements。 In order to effectively prevent illegal enterprise managers accounting policies and changes in accounting estimates, maintain good order and stability throughout the capital market, it is necessary for such a financial restatement in-depth study。 This paper was pided into four chapters, as well as delving into the background of the case studies and other countries of the first chapter to talk about financial restatements, the second chapter mainly for the content of their character and both caused and financial restatements elaborate, and thus a series of three, and determines the subject of this paper is to estimate changes in accounting policies and restatement of financial problems caused by the third chapter, with Shenzhen sea Technology Co。, Ltd。 financial weight He said the incident case studies, Chapter IV of preventive measures and regulatory proposals。 By studies, we found that the abuse of corporate management accounting policies and changes in accounting estimates financial restatement would cause serious economic consequences。 Therefore, the financial restatement prevention and supervision is very important。 Not only is their own business to their own constraints, both government agencies and also for this to be put into action。 I hope this finally be able to use corporate regulators and regulatory changes in accounting estimates and accounting policy provides a good reference。 

Keywords：Changes in accounting policies; capital markets; changes in accounting estimates; regulatory proposals; financial restatements;

目  录

1  引言 5

1。1 研究的背景 5

1。2 研究的意义 5

1。3 国内外的研究动态 5

2  会计政策、会计估计和财务重述三者的具体内容 6

2。1 会计政策的内容和其变更要求 6

2。2 会计估计变更的定义和实质 7

2。3 会计政策变更和会计估计变更的区别 7

2。4 财务重述的概念 8

2。5 财务重述的影响