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一、会计游戏按照新规定,上市公司三连亏就要暂停上市,在其后的半年内仍不能盈利的,将被终止上市!在暂停上市和退市的压力下,一些公司玩起了会计游戏,ST 中侨就是这样一家典型的上市公司。2002年4月30日,它第一次公布了其2001年报,年报称其已扭亏为盈,实现净利1095万元,净资产13293万元:但上海东华会计师事务所出具了拒绝表示意见,拒绝表示意见的理由是其资产重组收益8959万元手续不全,并对其35096万元的巨额担保以及持续经营能力持有疑问。ST 中侨2001年报被出具拒绝意见后,根据证监会14号文规定,深交所对其进行停牌处理,并要求10日内更正。5月16日,ST 中侨第二次公布了其更正后的年报,此次公告报
First, the accounting game According to the new regulations, listed companies should lose even the third-loss listing, in the next six months still can not be profitable, will be terminated in the market suspension of the listing and delisting pressures, some companies playing the accounting Games, ST Chinese is such a typical listed company. April 30, 2002, it first published its 2001 annual report, the annual report said it has turned losses into profits, net profit of 10.95 million yuan, net assets of 132.93 million yuan: However, Shanghai Donghua Certified Public Accountants issued a refusal to express their views, The reason for rejecting the opinion was that the asset restructuring income of 89.59 million yuan was incomplete, and it was doubtful about its huge guarantee of 350.96 million yuan and its ability to continue as a going concern. According to CSRC Circular No. 14, ST Zhongqiao suspended its dealing with the issue and requested correction within 10 days. On May 16, ST China Overseas made its second annual report on the corrected annual report