IPO Audit Of GEM Enterprises Failed To Pass The Main Points And Case Analysis

With the rapid development of the capital market,the development trend of China's capital market is becoming more and more mature.Capital market plays a more and more important role in the development of social economy,especially in the aspect of market resource optimization allocation and investment and financing.The development target of China's capital market is a strong A stock market,to the powerful A stock market,our country needs to improve the quantity and quality of listed companies,the development of capital market is based on the high quality of the listed companies,therefore,the trial in the audit committee of listed companies to strict capital market entry off in order to improve the quality of Listed Companies in China.However,there are many IPO on this road walk,has had mixed success,the key audit points of the gem enterprise IPO release did not pass the audit of audit in order to summarize the main points of the IEC and the audit committee of the inductive thinking,main points of the gem enterprise IPO issued audit through the analysis,for the future to provide a reference in the GEM listed companies to be listed companies through capital markets.According to the analysis on the specific case,have a more clear understanding of the listed companies to IPO a series of process,for the future intends to guide better on GEM listed companies,listed companies can make successful listing,increase the success rate of listed,also can improve the quality from the source listed above the company,for the future of listed companies to play a guiding role,so as to protect the interests of investors,the realization of China's capital market strong A stock market target.Based on the IPO issue did not pass the audit of enterprises as the research object,the research method,by using the method of descriptive statistics analysis and case analysis,to study the key points of the GEM companies IPO issue did not pass the audit,which summed up in China in the issuance of listed companies need to continue to focus on profitability,enterprise association the internal transaction,standardized operation,information disclosure,financial accounting and other issues.In this paper,Ruyi love biological Polytron Technologies Inc as a case analysis of the enterprise IPO point release did not pass the audit,summarizes the issue of IPO did not pass the audit experience and lessons,and discusses the enterprise IPO issued the audit failure case of the company to be listed on the revelation,and based on the analysis of the key points in the gem IPO did not pass the audit to improve the quality of Listed Companies in China and put forward some countermeasures and suggestions.The results show that the issuance committee is more concerned about the authenticity of the application materials,the sustainability and independence of the business profitability,and strengthens the internal control normative review,and makes a comprehensive and strict audit...