A Study Of Financial Issues Over The Cases Denied In IPO Issurance

As a certain impact of the globalization, the Chinese Capital Market is developing be leaps andbounds in the contemporary society. With that background as well as the IPO becomes a trend bycompanies from all walks, the research of IPO auditing has attracted many attentions in the comingperiod. However, IPO is famous for its stringent specification and strict requirements to the object.In recent years, a rising amount of competitive companies applied for the IPO with confidence butonly results in failure after the auditing of China Securities Regulatory Commission. Part of themeven cannot get over the shock of that and burn to ground in the final. Thus, the research ofaccomplishing financial evaluation seems to be essential for most companies.This thesis focuses on the general description for the articles about the auditing issues of thecompanies which have the plan to apply for the IPO, after summarizing the visible, we can see thatfinancial norms is the new focus of the field of accounting, the sustained profitability and raised forthe project are important problems in under approval system in IPO issuance examination, andinformation disclosure is the emphasis on the registration system. By analyzing the present in ourcountry the whole issue of audit analysis, I think, no matter how the financial audit system changes,financial problems such as financial standard and index, the usage of the to-raise-money and thequality of information disclosure of fund use always worthy of our attention and discussion. Thus，this thesis will give theoretical analysis of the impact to the IPO from the current financialevaluation, combing with the statistic and data analysis of the cases as well as the exist researchaccording to the previous theories and piratical use. Companies should further standardize corporatefinancial accounting processing, strengthen innovation to ensure their continued profitability, moreactive in the control of the to-raise-money，and perfect the relevant information disclosure worketc.Expected to provide corresponding reference and guidance for the company processing in fourbig financial problems in the future.