问题的提出 会计是通用的国际商业语言,各国证券监管机构都建立了以财务报告为基础的对外披露信息制度,而编制财务报告的基础是会计准则。不同会计准则之间存在着不同程度差异。同一企业按照不同会计准则可能编制出差异较大的财务报告。海外上市公司执行国内准则是法定义务,有利于正常开展生产经营活动,但不能完全满足上市地投资者和证券监管机构的需要。海外上市公司到多地证券市场上市,如中国石油(PetroChina)在香港和纽约两地上市,必须按照上市地原则编制财务 Issues raised Accounting is a common international business language, securities regulators in all countries have established a system based on financial disclosure of information disclosure system, and the preparation of financial reports based on accounting standards. There are different degrees of discrepancies between different accounting standards. The same enterprise may prepare different financial reports according to different accounting standards. The implementation of domestic standards by overseas listed companies is a statutory obligation, which is conducive to the normal operation of production and business operations, but can not fully meet the needs of listed investors and securities regulators. Overseas listed companies to the securities market, such as PetroChina (PetroChina) listed in Hong Kong and New York, the principle must be listed in accordance with the preparation of financial