近日,中国证监会例行新闻发布会通报了IPO企业现场检查情况。2017年上半年共对35家IPO企业开展了现场检查。通过检查,发现部分企业存在未严格执行会计政策、部分业务会计处理不符合权责发生制、招股说明书部分信息披露口径前后不一致、关联方和关联交易披露不完整、内部控制执行不到位、现金使用不规范、会计凭证编制不规范、在建工程转固不及时等问题。证监会已通过反 Recently, the routine press conference of China Securities Regulatory Commission informed the IPO enterprise on-site inspection. In the first half of 2017, a total of 35 IPO companies conducted on-site inspections. Through examination, it was found that some enterprises did not strictly enforce accounting policies, some of them did not comply with accrual accounting system, some inconsistencies in the disclosure of information in prospectuses, incomplete disclosures of related parties and connected transactions, inadequate implementation of internal control and cash use Non-standard, non-standard preparation of accounting documents, construction in progress is not fixed and other issues. Commission has passed