为提高金融类拟公开发行股票的公司及已上市公司、已上市B股公司以及同时在境内外上市公司财务信息披露的质量，保护投资者的合法权益，中国证监会近日制定并发布了《公开发行证券的公司信息披露规范问答第５号—分别按国内外会计准则编制的财务报告差异及其披露》。证监会有关 In order to improve the quality of financial information disclosure of listed companies, listed B-share companies and the listed companies in both domestic and overseas listed companies and to protect the legitimate rights and interests of investors, the CSRC has recently formulated and promulgated the “Open Q & A No. 5 for Information Disclosure of Companies Issuing Securities - Differences in Financial Statements Prepared in Accordance with Domestic and Foreign Accounting Standards and Their Disclosures. ” Commission related