这些年来，随着我国证券市场规模的扩大，将国有企业改组成为上市公司，充分发挥证券市场的直接融资功能，已成为国企改制的重要形式。公司上市的一个重要前提是提供最近三年的财务报告，而对于改制上市的公司来说，改制时间距上市时间一般达不到三年，从而造成其会计报表必须 In recent years, with the expansion of the size of China's securities market, the restructuring of state-owned enterprises into listed companies and giving full play to the direct financing function of the securities market have become an important form of state-owned enterprise restructuring. An important prerequisite for the listing of the company is to provide the latest three years of financial reporting, and for the restructuring of the listed companies, the restructuring time from the time of listing is generally less than three years, resulting in its financial statements must be