A股和H股净利润双重披露的实证分析（下）——实证研究结果分析

以A股与H股同时上市的公司2000年、2001年和2002年按中国大陆会计规范和香港会计实务准则或国际会计准则披露的会计数据中双重报告的净利润为样本,对差异的净利润进行了统计分析,并对产生差异的不同准则项目的影响进行了统计和比较分析.结果显示,双重报告净利润差异的均值较之以往对2000年以前B股样本公司的研究结果有较大幅度的下降,并且2001年和2002年的差异均值小于2000年;因而,研究结果支持如下判断:我国的会计规范正进一步向国际会计惯例靠拢,这一进程在2001年取得了较大的成就.

A Real-life Analysis of the Double Reporting Net Profits of A Share and H Share (Continued)

Sampling the net profits dually reported by companies which are dually listed in respective markets of "A shares" and "H shares.in 2000,2001 and 2002 in accordance respectively with the accounting rules and standards of China mainland and with those of Hong Kong or world-wise,the present research indicates that for the sample of companies taken from the market of "B shares" their net profits respectively reported are to a larger extent closer than those reported prior to 2000.Also,the difference in 2001 and 2002 is less than the difference in 2000.Therefore,the result of the research supports the conclusion that China is on progress to align its accounting rules and standards with the international rules and standards;and such progress made in 2001 is more significant.