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从管理层作出这次专项财务检查的目的来看,最主要目的显然不是基于对IPO公司财务打假的需要,而是要吓退一批IPO在审待发公司。进入2013年,一场针对IPO在审待发企业的财务专项检查活动扑面而来。根据证监会于1月8日召开的“IPO在审企业2012年财务报告专项检查工作会议”安排,这次专项财务检查分为自查、复查、抽查三个部分,耗时5个月以上。对于拟登陆主板的企业2012年业绩下滑30%以上的,以及拟登陆创业板的企业业绩出现下滑的,IPO申报材料将直接撤回。这是一次被称为IPO“史上最严格的财务检查”。从财务打假,对IPO公司进行财务把关的角度来说,开展这种专
From the management to make this special purpose of financial inspection purposes, the main purpose is clearly not based on the IPO financial fraud needs, but to scare a group of IPO in the trial hair company. Into 2013, a IPO for the audit of the financial companies in the special inspection activities blowing. According to the SFC held on January 8, “IPO auditing 2012 financial reports special inspection meeting” arrangements, the special financial inspection is divided into self-examination, review, spot checks of three parts, took 5 months the above. For companies planning to visit the motherboard fell more than 30% in 2012 performance, and plans to landed on the GEM performance decline, IPO declaration materials will be directly withdrawn. This is once called the IPO “the most rigorous financial check in history.” From the financial crackdown, the IPO company’s financial checks point of view, to carry out such a special