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本文通过2008年年报数据证明,A股和H股财务报表存在较的差异,为消除境内外报表差异,财政部2008年8月发布了《企业会计准则解释第2号》(下简称《2号解释》),本文通过阐述其出台的背影和主要内容,并选择同时在A股和H股上市的二家公司实施《2号解释》前后的财务报表对比分析,从而得出结论实施《2号解释》后境内外财务报表差异已完全消除,并就实施《2号解释》给我国保险业提出相关建议。
This paper through the 2008 annual report data shows that there are more differences between the A-share and H-share financial statements. In order to eliminate the differences between domestic and overseas statements, the Ministry of Finance issued the “Accounting Standard for Business Enterprises No. 2” (hereinafter referred to as “No. 2” Explain “), this article elaborated its introduction and main content, and chose two A-shares and H-share listed companies to implement” No. 2 Interpretation “before and after the comparison of financial statements, concluded that the implementation of” No. 2 Explain “after the difference between domestic and overseas financial statements has been completely eliminated, and on the implementation of” No. 2 Explanation "to our insurance industry put forward relevant proposals.