2008年深市主板公司年报境内外准则差异比较分析

The Difference between Foreign and Domestic Annual Report of Shenzhen Main Board Listed Firms 2008

近三年来,深市主板公司被出具保留意见、无法表示意见的上市公司数量呈现持续降低的趋势,绩差公司仍是非标意见的"重灾区",非标意见主要集中于"上市公司持续经营能力存在不确定性"。A+B股、A+H股上市公司共有49家,其中15家公司存在境内外净资产差异,对财务报表整体影响非常小,主要集中在同一控制下的企业合并产生的差异。建议进一步完善《年度报告的内容与格式准则》中关于境内外差异的披露要求,要求披露至明细项目及金额,以便于投资者阅读理解。

Within the recent 3 years, the number of Shenzhen Main Board listed firms that are issued reserved opinions by accounting firms has been decreasing, and mostly focused on the under-performed firms. The nonstandard opinions concentrate on the ＂uncertainty of persistent operation potential＂ . A＋B and A＋H firms count to 49, and there exist differences in 15 out of them. But the overall effect is trivial. It is suggested that the disclosure requirement in the Code for Annual Report to be further improved for more details for investors＇ better understanding.