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２００１年４月４日，中国证监会公布了《上市公司行业分类指引》，对上市公司所属行业按营业收入比重重新分类。新的分类方法对规范和提高上市公司信息披露质量、投资者进行投资决策提供了更加科学合理的标准。通过对商业上市公司（批发和零售）２０００年度报告的分析发现，
On April 4, 2001, China Securities Regulatory Commission released Guidelines for Industry Classification of Listed Companies, reclassifying the industries of listed companies according to the proportion of operating income. The new classification method provides a more scientific and reasonable standard for regulating and improving the quality of information disclosure of listed companies and investors making investment decisions. Through the analysis of the 2000 annual reports of commercial listed companies (wholesale and retail)