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淺議股份制施工企業(yè)上市前的財務(wù)預備
摘要:隨著(zhù)我國社會(huì )主義市場(chǎng)經(jīng)濟體制的逐步建立和完善,國有企業(yè)的改造力度也逐漸加大,大多數企業(yè)通過(guò)公司化改造以及治理體制的完善與加強等,走上了良性發(fā)展的道路,部分業(yè)績(jì)較好的企業(yè)融進(jìn)股市,置于經(jīng)濟杠桿的作用之下。國有施工企業(yè)是我國經(jīng)濟結構的重要組成部分,從目前的整體狀況來(lái)看,隨著(zhù)我國經(jīng)濟實(shí)力的不斷壯大,其發(fā)展遠景是樂(lè )觀(guān)的。當然,加進(jìn)世貿組織以后,國有施工企業(yè)也面臨著(zhù)嚴重的挑戰。為了應對新的挑戰與機遇,使更多的投資者關(guān)注這一領(lǐng)域,支持國有施工企業(yè)進(jìn)行股份制改造并在適當的情況下上市就成為一條便捷而行之有效的道路。筆者根據其所在施工企業(yè)申請上市過(guò)程中的實(shí)際經(jīng)驗,談?wù)劰煞葜剖┕て髽I(yè)上市前的財務(wù)預備工作。關(guān)鍵詞:股份制施工;企業(yè)上市;財務(wù)預備
Abstract: And consummates along with our country socialist market economic system's gradual establishment, State-owned business's transformation dynamics also gradually enlarges, the majority enterprises with strengthen and so on through the corporation transformation as well as management system's 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、社會(huì )審計
股份制施工企業(yè)在上市前必須接受社會(huì )審計,審計前的預備工作主要有以下幾方面:
(一)審計前的資料收集
我們知道,股份有限公司上市需要符合一系列條件,財務(wù)方面的要求主要有:公司股本總額不少于人民幣5 000萬(wàn)元;開(kāi)業(yè)時(shí)間3年以上,最近3年連續盈利,原國有企業(yè)依法改建而設立的,或者在《公司法》實(shí)施后新組建成立、其主要發(fā)起人為國有大中型企業(yè)的,可連續計算;公司在最近3年內無(wú)重大違法行為,財務(wù)會(huì )計報告無(wú)虛假記載等。因此股份有限公司必須提供充足的材料來(lái)證實(shí),并通過(guò)有審計上市公司資格的會(huì )計師事務(wù)所審查核實(shí),出具相關(guān)的審驗報告才有資格上報財政部申請上市。因此,資料的預備十分重要。
國有施工企業(yè)因其生產(chǎn)經(jīng)營(yíng)方式的特殊性,下屬的會(huì )計獨立核算單位比較多,職員活動(dòng)性強,要預備三年的資料工作量十分巨大,這就需要提早做好預備,以避免出現接受社會(huì )審計過(guò)程中資料預備不全的被動(dòng)局面,影響企業(yè)的上市進(jìn)程?偟膩(lái)說(shuō),國有施工企業(yè)需要預備的資料有近三年的資產(chǎn)負債表、利潤表、科目余額表、會(huì )計憑證、會(huì )計賬簿、固定資產(chǎn)臺賬、固定資產(chǎn)增減變動(dòng)情況及其相關(guān)說(shuō)明、債權債務(wù)明細資料(包括發(fā)生時(shí)間、賬齡、金額、對方單位、款項內容或產(chǎn)生原因、債務(wù)風(fēng)險程度等)、審計報告期的銀行存款對賬單及余額調節表等。也可以這樣說(shuō),只要是審計報告期內公司賬面上反映的數據,都要提供相關(guān)的資料,而且要真實(shí)、詳盡。(二)詢(xún)證函的收發(fā)
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