对A股和H股会计信息差异的会计技术因素分析

An Analysis of the Technical Factors in the Difference of Accounting Information Between A Shares and H Shares

一家同时拥有内资股和外资股的上市公司 ,在相同的经营活动基础上披露的会计信息 ,存在股东权益和净利润的差异。通过分析上市公司在A股和H股分别遵循的两种会计准则下提供的会计信息的差异 ,找出造成差异的会计准则因素 ,有助于加深对制度差异影响的认识。

Discrepancies often occur in the data about stockholders' equity and net profit in the financial exposure of a dually financed corporation with both domestic and foreign equity investment although they are calculated on the bases of the same operational activities. It is helpful for the better understanding of the impact of the institutional differences to find out the factors that exist in the accounting conventions that produce the discrepancies because when developing accounting information, listed corporations conduct their accounting affairs under different accounting conventions.