注销时可以改以前年度的报表吗-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	注销时可以改以前年度的报表吗
释义	法律分析：不能改，报表是连续的，前期的错误只能用科目调整，不能直接改数。法律依据：《中华人民共和国公司法》第一百八十三条公司因本法第一百八十条第（一）项、第（二）项、第（四）项、第（五）项规定而解散的，应当在解散事由出现之日起十五日内成立清算组，开始清算。有限责任公司的清算组由股东组成，股份有限公司的清算组由董事或者股东大会确定的人员组成。逾期不成立清算组进行清算的，债权人可以申请人民法院指定有关人员组成清算组进行清算。人民法院应当受理该申请，并及时组织清算组进行清算。
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