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dc.contributor.advisor薛祖云
dc.contributor.author董怡佳
dc.date.accessioned2016-02-23T01:05:48Z
dc.date.available2016-02-23T01:05:48Z
dc.date.issued2015-07-09 15:53:47.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/95759
dc.description.abstract我国资本市场通过几十年的建设,得到较快的发展,除了主板、创业板、中小板等有2000多家上市公司,加上新三板,基本上形成了一个多层次的资本市场。公司股票上市后,公司可以借助资本市场,利用其强大的融资平台进行资金筹集,得到迅速发展。除此之外,公司上市可以提升公司形象,增加公司知名度。公司上市后,股东的价值提升,因此,公司股东千方百计想让公司上市,由于中国企业上市条件较为严格,使得很多公司通过造假、利润操纵等达到快速上市或者是筹集到更多资金,通过这种方式上市的公司,在上市后业绩迅速下滑。最近这两三年,出现了几起会计师事务所IPO审计失败的案例,这些事件的发生,给注册会计师行业造成了不利的影响,影响了...
dc.description.abstractIn recent years, the capital market in China has experienced a rapid development.With more than 2000 listed companies and the new board, a multi-level capital market has been formed.With issuing and listing ,companies can make use of capital market financing platform to raise funds and develop more rapidly. In addition, the listing of the company also helps to enhance the image of the company and ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=46573&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=50887
dc.subjectIPO Pre-investigation
dc.subjectFinancial Standardization
dc.subjectDeclare
dc.subjectIPO预备调查
dc.subject财务规范
dc.subject申报
dc.titleIPO审计实务研究
dc.title.alternativeAuditing Practice of Initial Public Offering
dc.typethesis
dc.date.replied2015-05-23
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:X2008157016


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