近期中国证监会表示上市公司执行新会计准则最迟不晚于2007年半年报,但这不等于2006年年报就和新准则毫不相干,由于2007年一季度财务报告中必将涉及2006年的比较数字,证监会鼓励上市公司在按原准则编制的同时,披露按新会计准则编制的财务报告,以过度新旧准则的并行期。这就要求各上市公司都要做好准备,在 China Securities Regulatory Commission recently said that the implementation of new accounting standards for listed companies by no later than the 2007 semi-annual report, but this does not mean that the 2006 annual report and the new guidelines are irrelevant, as the 2007 first quarter financial report will relate to 2006 When comparing figures, the CSRC encourages listed companies to disclose financial statements prepared in accordance with the new accounting standards in parallel with the old and new standards while disclosing them according to the original guidelines. This requires that all listed companies have to be prepared, at