证券时报记者 程鹏

The securities times reporter ChengPeng

　　日前，安徽某入围2012年度中国服务业500强的零售上市公司，由于申报500强排名的数据与其年报披露的数据存在差异，被媒体质疑其存在虚假宣传或提供虚假财务报表。

a,Anhui at a 2012 year China top 500 retail industry listed companies,Due to declare top 500 ranking data and its annual report disclosure of data exist differences,By the media questioned its existence false propaganda or providing false financial statements.

　　证券时报记者就数据差异原因采访了该零售上市公司相关工作人员，据介绍，该公司申报中国服务业企业500强的销售规模数据采用统计口径指标，与公司年报披露的按财务口径（合并报表）核算的营业收入指标存在较大差异。

The securities times reporter is data reasons for difference interviewed the retail listed company related working personnel,According to introducing,The company declared China's service industry enterprise 500 strong sales scale data using statistical index,And the company's annual report of the disclosure according to the financial caliber(Consolidated financial statements)Accounting business income index is put in bigger difference.

　　据了解，统计口径与财务口径的差异主要体现在：首先，统计口径数据中包括该公司所属农产品批发市场的交易额，而财务口径数据则核算农产品市场的业务收入；第二，统计口径数据中公司零售和批发业务的销售额为含税销售额数据，而财务口径的为不含税销售数据；第三，统计口径数据为该公司各分子公司销售数据简单加总，而财务口径数据对内部购销额作合并抵消；第四，统计口径数据包括该公司所属百货和超市加盟店的销售额数据，而财务口径数据并不包括该部分收入，仅包含加盟费收入。该工作人员表示，公司在上报2012年度500强排名销售规模指标时，同时也提交了经审计的2011年度财务报表以供审核。

It is understood,Statistical caliber and financial caliber differences mainly manifests in the:First of all,Statistical data including the company subordinate agricultural wholesale market turnover,And the financial diameter data is accounting markets of the agricultural products business income;The second,Statistical data in the retail and wholesale business sales for tax sales data,And the financial diameter for no tax sales data;The third,Statistical data for the company each molecular company sales data simple aggregation,And the financial diameter data for internal 购销额 for merger offset;The fourth,Statistical data including the company subordinate department stores and supermarkets sales data,And the financial diameter data do not include this part of income,Contain only jiamingfei income.The staff said,Company in 2012 annual report to the top 500 ranked sales scale when index,At the same time also submit the audited 2011 annual financial statements for audit.

　　针对上述情况，记者查阅了2012年度中国服务业500强企业的相关数据，由于入围此次500强企业中存在众多非上市公司，因此记者仅就其中部分上市公司的数据进行了对照，发现两者数据存在差异的情况不在少数。

In accordance with the above case,Reporters refer to the services of 2012 year China top 500 enterprises of relevant data,Because at the top 500 enterprises in many existing private company,So the reporter only some of the listed company's data were compared,Find the differences between data of the situation is not a few.

　　以零售行业为例，记者查阅了位列2012年度中国服务业500强的11家百货零售上市公司营业收入排名数据，并与之公开披露的2011年报营业收入数据进行对比，除友好集团(600778,股吧)、广州友谊(000987,股吧)、新华百货(600785,股吧)、中兴商业(000715,股吧)、南宁百货(600712,股吧)等5家企业两者数据一致之外，其余6家上市公司两者数据存在较大差异。

In retail industry as an example,Reporters refer to the service industry in 2012 year China's top 500 11 department store retail listed companies operating income ranking data,And with the public disclosure of the 2011 annual business income data are compared,In addition to friendly group(600778,guba)/Guangzhou friendship(000987,guba)/Xinhua department(600785,guba)/Zte business(000715,guba)/Nanning department(600712,guba)Five companies both consistent data outside,The remaining six listed companies both data is put in bigger difference.

　　上市公司治理相对规范，自身运作也相对更为透明，公开披露的年度审计报告准确性应该能够得到保证，那么为何会出现申报500强排名的数据与其年报公开披露数据不一致的现象呢？究其原因，可能存在两种情况：一是500强排名的相关指标与上市公司年度审计数据存在不同标准；二是上市公司自身在向不同主管部门报送相关数据时，数据口径也不尽相同。

A listed company's corporate governance relative standard,Their own operation is relatively more transparent,Public disclosure of annual audit report accuracy should be able to get guarantee,So why would appear to declare top 500 ranking data and its annual report disclosure data inconsistent phenomenon?Investigate its reason,There may be two kinds of circumstances:One is the top 500 ranking relevant index and listed company annual audit data in different standards;The second is the listed company itself in different departments to submit the related data,Data caliber is endless also and same.

　　上市公司希望通过百强排名提升企业知名度的心情可以理解，不少公司呈报更有利公司排名数据的情况也普遍存在。但是为了避免将来造成新的困扰和误导，有关主管部门举办排名活动时应进一步统一标准，加强对评选规则的解释和说明，提高入围企业之间的数据可比性；对于参与企业，报送数据时也应谨慎严格。

The listed company hope through the top ranking promote the enterprise reputation mood can understand,Many companies send in more advantageous company ranking of data is widespread.But in order to avoid future cause new problems and misleading,Relevant competent department held ranking activities should further unified standards,To strengthen the interpretation of the rules and instructions,Improve the finalists between enterprise's data comparability;To participate in the enterprise,The data should be careful to strictly.