··我国《公司法》规定，公司上市必须提供近三年的财务报告。对于国有企业或国有控股企业在改制为股份有限公司后，运行不足三年的，证券监督管理部门允许其对前三年的业绩连续计算。而国有企业或国有控股企业在改制上市前，大多要经过资产重组，在企业改制上市过程中不能以? · China’s “Company Law” provides that the company must provide nearly three years of financial reports. For a state-owned enterprise or a state-controlled enterprise that has been operating for less than three years after it has been restructured into a joint stock limited company, the securities regulatory department may allow it to continuously calculate the performance of the previous three years. Before the state-owned enterprises or state-controlled enterprises in the restructuring and listing, mostly through asset restructuring, the restructuring process can not be listed?