2007年是我国上市公司全面执行新企业会计准则体系的第一年。为了解各上市公司的执行情况,特别是各公司新企业会计准则执行中以财务报告为目的的公允价值计量的开展状况,我们对2008年4月30日前两市1328家A股公司(不含中小板)发布的2007 2007 is the first year for Chinese listed companies to fully implement the new accounting system for enterprises. In order to understand the implementation status of each listed company, especially the implementation of fair value measurement for the purpose of financial reporting in the implementation of each new corporate accounting standard, we conducted a survey on 1328 A-share companies in the two cities before April 30, 2008 Small plates) released in 2007