The term "financial restatements" refers to the behavior that listed companies restate their previously published financial reports when they discover and correct errors of prior periods.
财务重述是指上市公司在发现并纠正前期财务报告的差错时，重新表述以前公布的财务报告的行为。
Annual financial reports of Chinese listed companies also have many accounting errors, about 10% of the company each year have financial restatements.
我国上市公司年度财务报告也屡现财务重述，每年大约有10%的公司发生了财务重述。
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