投资决策-浅议股份制施工企业上市前的财务准备.docVIP

★★★文档资源★★★ 摘要：随着我国社会主义市场经济体制的逐步建立和完善，国有企业的改造力度也逐渐加大，大多数企业通过公司化改造以及管理体制的完善与加强等，走上了良性发展的道路，部分业绩较好的企业融入股市，置于经济杠杆的作用之下。国有施工企业是我国经济结构的重要组成部分，从目前的整体状况来看，随着我国经济实力的不断壮大，其发展前景是乐观的。当然，加入世贸组织以后，国有施工企业也面临着严峻的挑战。为了应对新的挑战与机遇，使更多的投资者关注这一领域，支持国有施工企业进行股份制改造并在适当的情况下上市就成为一条便捷而行之有效的道路。笔者根据其所在施工企业申请上市过程中的实际经验，谈谈股份制施工企业上市前的财务准备工作。 关键词：股份制施工；企业上市；财务准备 Abstract: And consummates along with our country socialist market economic systems gradual establishment, State-owned businesss transformation dynamics also gradually enlarges, the majority enterprises with strengthen and so on through the corporation transformation as well as management systems consummation, has stepped onto the benign development path, the partial achievement good enterprise integrates the stock market, puts under economic levers function. The state-owned construction enterprise is our country economic structure important component, looking from the present overall condition, along with our country economic potentiality unceasing strength, its prospects for development is optimistic. Certainly, after joining World Trade Organization, the state-owned construction enterprise is also facing the stern challenge. In order to deal with the new challenge and the opportunity, causes more investors to pay attention to this domain, supports the state-owned construction enterprise to make the joint stock system transformation and goes on the market in the suitable situation becomes one convenient and the effective path. The author acts according to its, in the construction enterprise applies for in the going on the market process the practical experience, before chatting the joint stock system construction listing the finance preparatory work. key word: Joint stock system construction; Listing; Financial preparation 一、社会审计 股份制施工企业在上市前必须接受社会审计，审计前的准备工作主要有以下几方面： （一）审计前的资料收集 我们知道，股份有限公司上市需要符合一系列条件，财务方面的要求主要有：公司股本总额不少于人民币５ ０００万元；开业时间３年以上，最近３年连续盈利，原国有企业依法改建而设立的，或者在《公司法》实施后新组建成立、其主要发起人为国有大中型企业的，可连续计算；公司在最近３年内无重大