摘要IPO(initial public offering),即首次公开发行股票,是指公司的普通股股票第一次在证券市场上向投资者公开发售的行为。成功的IPO对公司而言,不仅可以为公司筹措资金以扩大经营规模或者投资具有盈利前景的项目,而且有助于公司改善资本结构和公司治理结构,为公司持续发展奠定坚实的基础。
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