境外公司在中国大陆资本市场的IPO审计-会计学专业论文.docxVIP

首都经济贸易大学硕士学位论文境外公司在中国大陆资本市场的 首都经济贸易大学硕士学位论文 境外公司在中国大陆资本市场的 IPO 审计 摘 要 当前，许多境内外公司在各国的资本市场上成为了上市公司，公开发行股票。中 国大陆资本市场(Chinas Capital Market)在世界各国资本市场中，其发展速度是有目共 睹的，致使越来越多的中国大陆境内公司成为了上市公司。同时也吸引了一些在境外 已上市的公司(Overseas Listed Companies)，它们拟转换资本市场，寻求在中国大陆的 资金市场上募集资金用于公司发展，成为在中国大陆资本市场上市的境外上市公司 （Overseas Listed Companies in China Capital Market，简称“OIC”)。此类境外公司 在中国大陆资本市场上市过程中，要先后经历收购重组、改制、上市申报、股票配售 等阶段。中国大陆注册会计师（简称“注册会计师”）为帮助其上市，发挥着重要的 作用，并在上市的不同阶段，按中国大陆《企业会计准则》及相关法律法规的规定， 为其提供 IPO 审计服务，并出具尽职调整报告、重组审计报告、改制验资报告、上市 申报审计报告、股票配售验资报告等法律文件。 由于此类境外公司刚刚开始进军中国大陆资本市场，并且注册会计师对此类境外 公司开展的各项审计工作与以往对境内公司上市进行的操作有所不同，因此这一情况 对于注册会计师而言，既是挑战又是发展自己机会。本文采用调查分析、比较分析、 经验总结等方法，率先对注册会计师开展的此类境外公司的 IPO 审计业务进行了研 究。 注册会计师通过对此类境外公司提供 IPO 审计服务，既能使此类境外公司实现转 换资本市场的目标，又可使自身积累相关业务的经验、提高知名度，最终达到双赢的 效果。 主题词:境外上市公司、注册会计师、资本市场、IPO、审计 I Abtract At present, many domestic and foreign companies in the capital market to become listed companies, public offerings of stock. Chinese mainland capital market (Chinas Capital Market) in the world capital market, the pace of development is obvious, resulting in an increasing number of mainland China companies to become listed companies. Also attracted a number of companies listed overseas (Overseas Listed to Companies), they propose to convert the capital markets, seeking to raise funds on capital markets in mainland China for the development of the company to become the outside to be listed on the capital markets in mainland China listed companies (Overseas listed to companies, in Chinas Capital Market, referred to as the OIC). Such offshore companies in mainland China capital market, has gone through the acquisition of reorganization, restructuring, listed declared a placement stage. Certified Public Accountant of the Chinese mainland to help its listing, plays an important role, and at different stages in the listing, according to the Chinese mainland Enterprise Accounting Standards and the provisions of relevant laws and regulations to carry out audit work, and issue a due dil