透过2004年度沪深两地上市公司的年度报告笔者发现,各公司关于政府援助和政府补助的会计处理存在着一定分歧,这些分歧影响了上市公司会计信息的可比性,本文就此作些探讨。 Through the annual reports of listed companies in Shanghai and Shenzhen in 2004, the author finds that there are some differences in the accounting treatment of the government aid and government subsidies among the companies. These differences have affected the comparability of the accounting information of the listed companies. This article makes some discussions.