Research On Disclosure Differences Of A+H Share

With the development of economic, more and more enterprises seek capital aboard to meet their need. Since Tsingtao Brewery successfully list A shares and H shares in1993. More and more inland companies have chosen to be listed in two places at the same time. In February2012, a total of73A-H shares listed in Hong Kong and the Mainland. The development of economic will also affect the development of accounting. Accounting has become the business language of the international economic accounting and financial information report. It plays an increasingly important role in the rapid economic and material flow environment. Investors and various stakeholders also proposed more stringent requirements. Convergence of the accounting standards between the countries become a focused China’s Ministry of Finance issued a new "Enterprise Accounting Standards" on Feb.15,2006.There are big differences between the Mainland and Hong Kong in all aspects of economic, culture, politics. There are certain differences between the two accounting standards. This difference has an indirect disclosure of accounting information and a direct impact on the users of accounting information received information.This article based on Mainland New Enterprise Accounting Standards and Hong Kong Accounting Standards equivalent background, in addition, the article also analyzes the influence of these differences on the net profit and net asset. It analyses the changes of the previous differences, somewhat has been eliminated and some has been existed for some time. The article will study the factor of the reason on the difference above. And further it will puts forward the suggestion of improvement. The difference existing in the accounting report will disappear in future with the efforts of mutual communication and cooperationBased on the article, we conclude that our new Enterprise Accounting Standards and Hong Kong Accounting Standards for Enterprises have been the same in all most parts. But the quality of the accounting report is different because the different environment and some factor affect the information more than the accounting standards, especially the behavior of the account policy make. We should cooperate with Hong Kong more widely and study their listed rules and supervision rules. It will do good to our market in the accounting information reporting.