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为提高股票发行核准工作的质量和效率,证监会发行监管部在审核首次公开发行股票的公司(以下简称发行人)的申请文件时,如发现其申报财务会计资料存在重大疑问,或其财务会计方面的内部控制制度有可能存在重大缺陷、并由此导
In order to improve the quality and efficiency of the stock issuance approval work, when issuing the application documents for examining the initial public offering of shares (hereinafter referred to as the issuer), the CSRC regulatory department found any significant doubt about its application for financial and accounting information or its financial accounting Aspects of the internal control system there may be a major flaw, and thus lead