摘要
我国资本市场、证券市场不断发展,为企业通过IPO方式融资提供了便利条件。为了确保投资人的合法权益不受侵害,相关部门对企业IPO上市设定了较严格的条件,包括资产规模、盈利水平、财务规范化等方面。分析了企业IPO过程财务缺乏规范性的问题表现,提出了企业IPO过程财务规范与会计业务流程的优化策略。
The continuous development of China's capital market and securities market has provided convenient conditions for enterprises to raise capital through IPO.In order to ensure the legitimate rights and interests of investors are not infringed upon,relevant authorities have set strict conditions for enterprises to go public through IPO,including criteria related to asset size,profitability levels,and financial standardization.This paper analyzes the lack of standardization in the financial aspects of the enterprise IPO process and proposes strategies for optimizing financial standardization and accounting business processes in the enterprise IPO process.
作者
李秋芬
LI Qiu-fen(Inner Mongolia Huaqiang Digital Intelligence Technology Co.,Ltd)
出处
《当代会计》
2023年第11期166-168,共3页
Contemporary Accounting
关键词
IPO
财务规范
会计业务流程
IPO
financial norms
Accounting business processes