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对企业而言,上市是其扩大融资的有效途径,同时也是规范自身经营运作的一个最终结果。与此同时,上市也将对企业现有的内部管理,尤其是作为企业核心管理的财务管理带来前所未有的机遇与挑战。而这就要求企业在上市之前树立起保护企业、投资者以及职工等各方权益与利益的根本意识,努力完善企业的财务管理体系,提升财务管理的整体水平,保障会计信息的质量,以便于为企业上市提供更为规范化的财务基础。
For enterprises, the listing is an effective way to expand their financing, but also regulate their own operations as a final result. At the same time, the listing will also bring unprecedented opportunities and challenges to the existing internal management of the enterprise, especially as the financial management of the core management of the enterprise. This requires enterprises to set up prior to the listing of the protection of enterprises, investors and workers and other rights and interests of all basic awareness, and strive to improve the enterprise’s financial management system to enhance the overall level of financial management to ensure the quality of accounting information in order to facilitate To provide a more standardized corporate financial listing of the financial basis.