While CAS is converging more and more with the IFRS, there is still a distinction between the two systems, especially regarding how they are interpreted and implemented.70 China is known to suffer from shortages in skilled
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accountants and auditors, poor implementation of accounting standards, and a lack of enforcement of these accounting standards.71 These factors may slow down the development of corporate disclosure and increase the risk of investors missing out on information regarding companies operations, especially overseas. eisourcebook.org
69 中国上市公司通常根据《中国企业会计准则》和《国际财务报告 准则》（IFRS）制定报告。虽然《中国企业会计准则》已与《国际财务报告准则》有越 来越多的地方重合，但两套准则仍有明显区别，尤其是在实际应用和解释方面。
eisourcebook.org
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