创业板市场中的会计、审计问题

Accounting and auditing issues relating to the venture board

随着创业板市场各项基础准备工作的就绪，其具体操作实施日益成为社会各界共同关心的大事。作为担负着为社会经济活动提供鉴证和服务职责的注册会计师，更是对创业板市场倾注了极大的热情。为使创业板市场有关各方了解这一新市场中的有关会计、审计的特殊问题，我们依据国家现行有关法律、法规和即将发布的有关法规，研究并提出创业板公司和注册会计师应注意的有关会计、审计问题。

The article probes into problems relating to accounting process and auditing prac- tice of companies to be listed in the Venture Board on the basis of current laws, regulations and rel- evant documents. The author analyzes the ac- counting differences in listing requirements be- tween the Venture Board and the Main Board, discusses accounting problems deserving atten- tion from companies to be listed in tbe Venture Board and puts forward twelve issues of which CPAs shall take notice wben auditing accounting statements of those companies to be listed in the Venture Board.