中国企业股票在香港上市的会计与审计问题郭晋龙到目前为止，中国已有青岛啤酒等几家大中型企业的股票成功地在香港上市，大大推进了中国股市的国际化进程。但从九家企业到港上市的准备过程来看，也暴露出国内企业在体制、法律、会计、审计等方面还存在看许多上市障碍和问... Accounting and Auditing of Listed Chinese Stocks in Hong Kong Guo Jinlong So far, stocks of several large and medium-sized enterprises such as Tsingtao Brewery in China have been successfully listed in Hong Kong, greatly boosting the internationalization of China’s stock market. However, the preparations for the nine companies listing in Hong Kong also reveal that domestic enterprises still face many barriers to listing and asking questions in terms of system, law, accounting and auditing.