台湾证券商对上市公司的辅导制度

Instruetion Systeftl of Taiwan Brokers to the Listed Companies

为通过公司上市工作,使公司经营管理健全化以及对公司作出准确可信的评估,从1988年起,台湾借鉴日本的作法,建立了承销商对申请上市公司的辅导制度。辅导工作内容包括:辅导公司建立健全内部控制制度(含内部会计制度、内部管理制度及内部稽核制度)、辅导公司编制公开说明书及协助规划资金运用,评估财务业务状况和代办申请上市手续四项。该辅导制度有辅导时间逐渐延长,项目逐渐增多、辅导过程的记录逐渐完整的趋势。

In order to ensure,via listing, a sound management and retiable e valuation of the company Tal wan. beginning from 1988.set up an underwriter instruction system.Instruction includes helping the listed companies in setting up sound self regulatory system working out prospectus, capital management, evaluation of financial business and application for listing.The instruction is extended in time, item and completeness of the record of instruction.