在我国经济转型的大背景下,国家以新一轮新股发行制度改革为契机,明确提出IPO注册制改革的方向,本文以新股发行审核制度为研究对象,主要是对新股发行核准制和注册制进行理论分析。 Under the background of economic restructuring in our country, the state takes the opportunity of the reform of a new round of IPO issuance system, and clearly proposes the direction of IPO registration reform. This article takes the system of examination and approval of new shares as the research object, mainly on the issuance of new shares and the registration system Conduct theoretical analysis.