德勤做的中国的会计问题论述

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1、1©2004DeloitteToucheTohmatsuTopicsWeWillCoverThisMorningTopicsWeWillCoverThisMorning°°PRCEconomyandCapitalMarketsPRCEconomyandCapitalMarkets°°SourcesofPRCGAAPSourcesofPRCGAAP°°PRCGAAP:ProgresstoDatePRCGAAP:ProgresstoDate°°PRCGAAP:Prospects2003PRCGAAP:Prospect

2、s2003--20042004°°DifferencesBetweenIFRSandPRCDifferencesBetweenIFRSandPRCGAAPGAAP°°StudyofProFormaPRCGAAPStudyofProFormaPRCGAAPFinancialStatementsFinancialStatements2©2004DeloitteToucheTohmatsuPRCEconomyPRCEconomy°°ChinaChina’’sGDPisUS$1,000,000,000,000sGDPis

3、US$1,000,000,000,000(onetrillionUSdollars).(onetrillionUSdollars).°°Grown4timessince1979.Grown4timessince1979.°°USAGDPisaboutUS$10trillion.USAGDPisaboutUS$10trillion.°°2003:Growthof8.5%isexpected.2003:Growthof8.5%isexpected.°°Chinaranks4Chinaranks4thbehindEU(

4、US$7.8trillion)behindEU(US$7.8trillion)andJapan(US$4.7trillion).andJapan(US$4.7trillion).°°HKandTaiwaneachareanother$200HKandTaiwaneachareanother$200billion(ChinawouldtotalUS$1.4trillion).billion(ChinawouldtotalUS$1.4trillion).3©2004DeloitteToucheTohmatsuPRCE

5、conomyPRCEconomy°°Inflationislow:under1%in2002.Inflationislow:under1%in2002.°°ReservesofforeigncurrenciesareReservesofforeigncurrenciesarenowUS$400billionnowUS$400billion––40%more40%morethanoneyearago,whichitselfwasthanoneyearago,whichitselfwasarecord.arecord

6、.°°Foreigntrade(imports+exports)Foreigntrade(imports+exports)>>US$800billionin2003.US$800billionin2003.4©2004DeloitteToucheTohmatsuPRCEconomyPRCEconomy°°Around450,000foreignAround450,000foreign--ownedownedcompanies.companies.°°HHighestighestforeigndirectinves

7、tmentinforeigndirectinvestmentintheWorldin2002:theWorldin2002:°°EvenmorethaninvestmentinEvenmorethaninvestmentinUS.US.°°US$50billionexpectedin2003.US$50billionexpectedin2003.5©2004DeloitteToucheTohmatsuPRCCapitalMarketsPRCCapitalMarkets°°ShenzhenandShanghaiSt

8、ockShenzhenandShanghaiStockExchanges:Exchanges:°°1992:50listedcompanies.1992:50listedcompanies.°°Sept.2003:1,273listedcompanies.Sept.2003:1,273listedcompanies.°°2/3oflistedsharesheldbythe