1, which is the connection of accounting system in the process of shareholding system reform;
2. Adjust the income and corresponding taxes according to the income recognition standard;
3. Check and improve the inventory management system and other internal control systems;
4. Pay attention to the connection between the new audit results and the previous audit results of the tax authorities;
5. Clarify the property right relationship, identify related parties, and clearly divide related party transactions and financial accounts;
6. Rationalization of capitalization of technology R&D expenses;
7. It is the evaluation of intangible assets;
8. It is the establishment and implementation of the workflow and norms of financial accounting institutions and chief financial officers;
9. Make relevant adjustments according to international accounting standards when choosing overseas listing;
10, the implementation of financial strategy before reorganization and the convergence of strategies.
2. What are the requirements for a company to go public?
(1) Only joint-stock companies are eligible for listing;
(2) To apply for listing as a company, the company must operate for more than 3 years, and the directors and senior management personnel have not changed during these 3 years, and the company's operation is legal and conforms to national laws and regulations;
(3) There is no false capital contribution in the registered capital of the listed company, and there is no phenomenon of withdrawing capital contribution;
(4) The listed company has at least 30 million registered companies, and the publicly issued shares account for more than 65,438+0/4 of the total shares of the company, with a total share capital of at least 400 million yuan and more than 65,438+00% of the publicly issued shares;
(5) Financial status of listed companies:
1. Financial status of listed companies, with net profit of more than 30 million in the last three fiscal years;
2. The total number of shares before issuance is at least 30 million shares;
3. The latest issue did not make up for the loss;
4. The latest assets account for more than 20% of the net assets;
5. The accumulated cash flow generated by business activities in the last three fiscal years is at least 50 million, or the operating income in the last three fiscal years is more than 300 million;
6. Listed companies mainly raise funds, but the funds raised must be strictly used before, so the key point is to strictly check whether the company has the listing conditions;
Therefore, the audit conditions for listed companies are very strict, so the conditions for listed companies are strictly controlled in accordance with the above six items.