基于拟IPO企业初创期的财务合规管理探析  

Analysis of Financial Compliance Management Based on the Initial Period of IPO Enterprises

作　　者：刘东升 Liu Dongsheng(Suzhou Yiduoyun Health Co.,Ltd,Suzhou 215000,China)

机构地区：[1]苏州医朵云健康股份有限公司,江苏苏州215000

出　　处：《科技创业月刊》2023年第1期130-134,共5页Journal of Entrepreneurship in Science & Technology

摘　　要：科创板试点注册制是我国资本市场改革的重大转折点,注册制是以信息披露为核心的新股发行审核制度,对信息质量要求高。财务信息是企业IPO信息披露的主要信息之一,财务合规水平决定财务信息质量,是IPO审核关注的重点,财务合规水平与企业初创期形成的基础具有较大关系。通过近10年IPO企业未通过原因汇总数据,分析IPO企业初创期财务合规的原因及难点问题,并据此提出建议措施,以期提高拟IPO企业初创期财务合规水平与信息质量。The science and technology innovation board pilot registration system is an important turning point in our capital market reform.Registration system is based on the new issue audit system of information disclosure as the core,which has higher requirements on information quality.Financial information is one of the main information of IPO disclosure,and the level of financial compliance determines the quality of financial information,which is also the focus of IPO audit.Generally speaking,the level of financial compliance often has a great relationship with the foundation formed in the initial period.This paper will analyze the difficult problems of financial compliance of IPO enterprises in the initial period through the summary data of the reasons why IPO enterprises fail to pass in the recent ten years,and put forward suggestions and measures accordingly,in order to improve the quality of financial information of IPO enterprises in the initial period.

关 键 词：IPO 注册制 初创期 财务合规 

分 类 号：F406.7[经济管理—产业经济]