中国证监会会计部负责人5月19日表示,2008年年报编制中的主要问题包括:通过权益性交易确认损益;未能按照相关会计准则的规定在借壳上市时确认商誉;对于因破产重整而进行的债务重组收益的确认不够谨慎;未能按照相关会计准则和股权 Head of Accounting Department of China Securities Regulatory Commission said on May 19 that the major problems in preparation of 2008 annual report include: recognition of gains and losses through equity transactions; failure to recognize goodwill when backdoor listing in accordance with the relevant accounting standards; The whole debt restructuring reorganization proceeds are not cautious; failed to comply with the relevant accounting standards and equity