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上市公司财务报告是广大投资者、债权人以及其他财务报告需求者据以决策的重要依据。由于中国大陆与香港、台湾三个地区的政治制度、经济基础和社会环境的不同 ,导致了这三个地区上市公司财务报告在主体资格认定、揭示时间、披露内容以及财务报告的审核上存在着很多的差异。本文对中国大陆与港、台地区上市公司财务报告差异进行了详尽的分析 ,并就其产生的原因以及对大陆上市公司财务报告体系的启示作了详细而系统地阐述。
The financial reports of listed companies are an important basis on which investors, creditors and other financial reporting demanders make decisions. Due to the difference of political system, economic foundation and social environment in the three regions of mainland China, Hong Kong and Taiwan, the financial reports of the listed companies in the three regions exist in the verification of the main body qualifications, the disclosure time, the contents of disclosure and the financial reports A lot of difference. This article analyzes the difference of financial reports between listed companies in mainland China, Hong Kong and Taiwan regions in detail and gives a detailed and systematic exposition on the causes and the implications for the financial reporting system of listed companies in mainland China.