企业会计准则国际趋同下A+H股上市公司会计事务的差异研究

Study on the Difference of Accounting Affairs of A+H Share Listed Companies Under the International Convergence of Enterprises Accounting Standards

自2007年开始,我国的会计财务报告准则向国际趋同。在此形势下,本文研究我国A+H股上市公司的财务数据,对其年报所展示出来的净利润、净资产和净资产收益率三者的差异进行分析和评价,以评估企业会计准则的国际趋同效果。虽然我国的会计准则国际趋同效果显著,但仍有一小部分的差异,研究表明这些差异与中国的制度相关,需要进一步结合时事政策和中国国情进行完善更新。

Our country's accounting convergence since 2007 to the international financial reporting standards,in this situa⁃tion,the research in our country,A+H the financial data of listed companies,the annual report shows the net income differences,net assets and net assets yield difference analysis and inspection,to get the international convergence of accounting standards for en⁃terprises.Although China's accounting standards have a significant effect,there are still a small part of differences.Research shows that these differences are related to China's relevant systems,but also that China's accounting standards system is not perfect,which needs to be further improved and updated in combination with current affairs policies and China's national conditions.