Research on the Difference of the After-tax Net Profit of Listed Companies' Financial Auditing

摘要

In the increasingly frequent international economic exchanges, investment and financial markets, and increasingly global production and consumption, accounting language, as an internationally-used "commercial language," is increasingly being valued by a large number of information users. The accounting language must play the role of an international "commercial language", and comparability should be its most important quality feature. Unfortunately, because of various reasons, there is a huge difference between the financial reports prepared by most listed companies in China based on the current domestic accounting standards and related accounting rules and the financial reports adjusted according to international accounting standards. The comparability is very poor. Not only does it bring a lot of inconvenience to users of accounting information, it directly affects the economic interests of investors. It also increasingly becomes the biggest technical obstacle for Chinese listed companies to raise capital overseas and to list directly overseas. This article is based on the above facts and analyzes the difference in net profit after taxation of listed companies.