随着8月14日第一届创业板发审委的正式成立,我国创业板的推出开始进入倒计时。很多创业企业正紧锣密鼓地进行改制。企业改制上市,是从非公众公司转化为公众公司的过程,在一定意义上讲,也是一个经营逐步规范化的过程。财务报告是企业经营活动的反映,经营的逐步规范化过程必然会在财务报告中得到反映,并对财务报告的质量产 With the formal establishment of the first GEM issuance examination committee on August 14, the launch of China’s GEM started to countdown. Many start-ups are in full swing restructuring. The restructuring of a listed company is a process of transforming a non-public company into a public company. In a certain sense, it is also a process of gradual standardization. The financial report is a reflection of the business activities of the enterprise. The gradual and standardized operation of the business is bound to be reflected in the financial report, and the quality of the financial report