By The Difference Ab Shares, After-tax Net Income And Foreign Audit Of Accounting Information International Problems

The information content in accounting data is the base on which the accounting manages to exist and develop. Improving the quality of accounting information for better competitive power to other information sources, as well as accelerating the process of internationalization of accounting for better cooperation and communication of trade and capital market between nations, has been the common striving target of accountants from different countries for long. It also has real necessity to our country. This article focuses on the difference between profits after taxation of the dual annual reports, audited by native or foreign CPAs separately, of the AB listed companies, as a cut-in point to assess the quality of the native accounting information. The whole article will be spread out in five dimensions, including comprehensive view, inter-sector comparison, cause research, dynamic analysis and inter-market comparison, discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information. We will put emphasis on the analysis of the difference itself, as well as the comment on the layer of rules, while will give only a simple glimpse on the layer of mechanism for its wide references. Through this article, we can have: a look at the true condition under the current circumstances of the differences between the reported data of profit after taxation audited by native and international CPAs, some knowledge about the dynamic development with the background of accounting reform, and a clear idea about the quality characteristics of annual reports in our country. And upon this, we can also grasp the focus on the matter of internationalization of accounting standards.