ipo发行审核被否案例中的财务问题分析word论文.docxVIP

摘要 在当今这个全球化发展的大背景影响下，我国资本市场正在高速地发展。随着各大公司 争相 IPO 的热潮，上市审核研究很快发展为当下一个颇具吸引力的研究领域。当然，IPO 对 于公司有着多方面的高标准、严要求。近年来，越来越多的优秀公司走上了 IPO 的道路，信 心满满的应对中国证监会的审核考验，却往往因为各种原因铩羽而归，甚至最终因此一蹶不 振。由此可见，对于公司如何提高财务评价的探讨就显得非常有其必要性。本文首先对于拟上市公司申请 IPO 审核问题研究的文献进行梳理，经过归纳总结得出， 财务规范是目前 IPO 关注的焦点,持续盈利能力不足和募投项目风险是核准制度下 IPO 发行审 核被否的重要原因,而信息披露问题则是注册制度下的强调重点。进而对我国目前审核的体制 进行了研究，通过对其历史演变过程的回顾以及对于我国现行的审核方式的分析，探究我国 拟上市公司 IPO 发行审核的重点。在此基础上，通过对我国近年来发行审核的整体分析可见， 无论审核制度如何变化，公司都应重视财务规范、持续盈利能力、募投资金的使用、信息披 露的质量等财务问题。因而，本文重点通过近年来审核被否的具体案例，对这些财务问题进 行具体的研究和分析，并以湖南金大地材料股份有限公司作为典型案例解析，据此提出应当 进一步规范公司财务会计的处理，加大创新以保证其持续盈利能力，积极控制募投项目风险 以及以及完善相关的信息披露工作等改进建议，方便公司有针对性地对相关问题进行整改, 从而对今后我国各大公司财务质量的提高起到一定的指导作用。关键词：财务问题，IPO 发行审核，被否案例，规范研究IAbstractAs a certain impact of the globalization, the Chinese Capital Market is developing be leaps and bounds in the contemporary society. With that background as well as the IPO becomes a trend by companies from all walks, the research of IPO auditing has attracted many attentions in the coming period. However, IPO is famous for its stringent specification and strict requirements to the object. In recent years, a rising amount of competitive companies applied for the IPO with confidence but only results in failure after the auditing of China Securities Regulatory Commission. Part of them even cannot get over the shock of that and burn to ground in the final. Thus, the research of accomplishing financial evaluation seems to be essential for most companies.This thesis focuses on the general description for the articles about the auditing issues of the companies which have the plan to apply for the IPO, after summarizing the visible, we can see that financial norms is the new focus of the field of accounting, the sustained profitability and raised for the project are important problems in under approval system in IPO issuance examination, and information disclosure is the emphasis on the registration system. By analyzing the present in our country the whole issue of audit analysis, I think, no m