随着我国经济建设的发展,国内很多有实力的企业都纷纷上市并取得成功。这不仅提高了我国经济在全球发展中的实力,也引发众多企业效仿,上市一时间成为企业的热点。但是大部分企业在上市申报过程中都会在财务上出现一些麻烦,甚至造假及上市失败,究其原因主要还是企业上市前财务规范程度不够。我国的证券市场在不断进步,对上市公司的要求也越来越严格,对企业的财务披露要求也越来越高,所以企业上市前加强财务管理是非常重要的。本文对企业上市前财务管理的规范作了简要的讨论研究,并为此提出几点建议。 With the development of China’s economic construction, many powerful domestic enterprises have gone public and succeeded. This not only enhanced the strength of our economy in global development, but also caused many enterprises to follow suit. As time went on the market, it became a hot spot for enterprises. However, most enterprises in the process of listing the declaration of some financial trouble, and even fraud and listing failure, the main reason is the degree of financial regulation before the listing of enterprises is not enough. China’s securities market is making continuous progress, the requirements for listed companies are also becoming more and more strict, and the requirements on the financial disclosure of enterprises are also getting higher and higher. Therefore, it is very important for the enterprises to strengthen financial management before listing. This article makes a brief discussion on the norms of pre-IPO financial management, and puts forward some suggestions to this end.