On February 15, 2006, our country country Ministry of Finance hadissued 39 criteria, and in go on the market the company to January 1,2007 to take the lead to carry out, in this is not short to year timeto prepare in, the profit undulation, the fair and just valueassurance and so on all for goes on the market the company to carryout new accountant the criterion to bring the layered difficulty, goeson the market the company along with our country in 2007 the firstquarter financial report start to disclose, new implementationaccountant the criterion to will go on the market the corporatefinance report influence gradually to appear. Without a doubt,accountant in the criterion accountant the subject measurement and thereport method change will have the certain influence to enterprise'sfinancial report numeral, will cause its and beforehand yearcommeasurability weakens. In January, 2007, the Shanghai stock marketA average city is full rate is 38.36 times; The Shenzhen stock marketA average city is full rate is 39.91 times. Before two cities averagecities were full rate once for a long time pace back and forth above40 times, even once achieved about 60 times. Why does our country goon the market the company average city full rate level to change verymuch high?
Through to these questions thorough research and the discussion, Ihoped discovered in the new criterion exists the not too reasonablestipulation, through makes up these deficiency, consummates anddevelops our country enterprise accountant the criterion. Says fromindividual, this research experience not only expanded the specializedknowledge, raised the specialized level, simultaneously has alsopromoted the research specialized academic question ability.