中国财政部于2026年8月3日发布《2025年度企业会计准则实施情况分析报告》[1]。报告指出，企业会计准则已在5500多家上市公司、4700多家银行业、证券业和保险业金融机构，以及数量众多的国有大中型企业中广泛实施，会计信息质量持续提升[1]。
截至2026年4月30日，已披露2025年年报的5514家上市公司中，96.06%被出具标准无保留审计意见[1]。在境内外准则衔接方面，已披露2025年年度财务报告的185家A+H股上市公司中，68家直接采用企业会计准则编制H股财务报告；116家采用国际(香港)财务报告准则编制H股财务报告，其中逾六成披露不存在境内外准则差异[1]。
China's Ministry of Finance released the "2025 Enterprise Accounting Standards Implementation Analysis Report" on August 3, 2026, demonstrating the smooth nationwide implementation of enterprise accounting standards and continuous improvement in accounting information quality [1]. The report highlights that accounting standards have been widely adopted across more than 5,500 listed companies and numerous financial institutions, achieving notable convergence with International Financial Reporting Standards [1].
Among the 5,514 listed companies that have disclosed their 2025 annual financial reports as of April 30, 2026, 96.06% received standard unqualified audit opinions [1]. Beyond the capital markets, enterprise accounting standards have been extensively implemented across more than 4,700 financial institutions in the banking, securities, and insurance sectors, as well as numerous state-owned large and medium-sized enterprises [1].
The convergence efforts also extend to cross-border listings. Of the 185 A+H-share listed companies that have disclosed 2025 annual financial reports, 68 companies directly adopted enterprise accounting standards for preparing H-share financial reports, while 116 companies used International (Hong Kong) Financial Reporting Standards, with more than 60 percent of the latter disclosing no material differences between domestic and international accounting standards [1].