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根据股份制企业试点办法配套文件和《股票发行与交易管理暂行条例》的规定,国有企业改组设立股份有限公司,申请公开发行股票,应当向地方政府或中央企业主管部门报送“经会计师事务所审计的公司近三年或者成立以来的财务报告和由两名以上注册会计师及其所在事务所签字、盖章的审计报告”。这份经审计的财务报告,还要载于招股说明书和上市公告。
According to the supporting documents of the joint-stock enterprise pilot scheme and the Provisional Regulations on the Administration of Stock Issuance and Transactions, the state-owned enterprises shall be reorganized to set up a joint-stock limited company and apply for public offering of stocks. They shall submit to the local government or the competent department of the central government audited by a certified public accountant Of the company’s financial report in the past three years or since its establishment and the auditor’s report signed and sealed by more than two certified public accountants and their respective affiliates. " This audited financial report, but also contained in the prospectus and the listing announcement.