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当前,内地企业在香港上市成为了一种发展趋势,在推动企业经济发展的同时,也为企业树立良好的形象奠定基础与保障。但是从某种角度分析,内地企业在香港上市会受到诸多法律条文的约束,对会计提出新的挑战。文章主要分析内地企业在香港上市中会计处理所存在的问题,并提出有效的建议与措施。
At present, the listing of mainland enterprises in Hong Kong has become a trend of development. While promoting the economic development of enterprises, it also lays the foundation and guarantee for enterprises to establish a good image. However, from a certain point of view, the listing of mainland enterprises in Hong Kong will be subject to many legal provisions, putting forward new challenges to accounting. The article mainly analyzes the problems existing in the accounting treatment of mainland enterprises listed in Hong Kong and puts forward effective suggestions and measures.