主要发现 Main Findings B股和H股公司税后净利润的境内外报告存在 着巨大的差异 Significant difference in reported earnings based on cas and ias for B-share and H-share companies 这种差异具有逐渐下降的趋势 The difference is decreasing over years 境内外会让师事务所的关系对于净利润差异 真有比較重要的影响 The difference is affected by the relationship between domestic and oversea auditors主要发现 Main Findings ⚫ B股和H股公司税后净利润的境内外报告存在 着巨大的差异; Significant difference in reported earnings based on CAS and IAS for B-share and H-share companies ⚫ 这种差异具有逐渐下降的趋势； The difference is decreasing over years ⚫ 境内外会计师事务所的关系对于净利润差异 具有比较重要的影响； The difference is affected by the relationship between domestic and oversea auditors