中国企业境外上市会计管理实务(ppt 48页).pptVIP

Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Remarks: Confirmed with the engagement manager Carol PY Li(CPYL)(Senior Manager) Tel:852-2289-2029 that上海复旦张江生物医药股份有限公司 is a China Privately-owned Enterprise. ? Content was verified by Jenny CL Ng (Deputy Manager) (JCLN) of KM Research Centre. Tel:852-2289-8778 Edited and reviewed by Ka Tim Wong (Partner)(TKTW) Tel:852-2289-1075 现在我想讲讲一般内地企业上市常见的问题 Edited and reviewed by Ka Tim Wong (Partner)(TKTW) Tel:852-2289-1075 我们认为有五个常见问题。放在中间的是最重要的法律架构问题。我们做了很多上市，架构重组是最难搞的。 Edited and reviewed by Ka Tim Wong (Partner)(TKTW) Tel:852-2289-1075 法律架构重组 ? 大家知道，国内企业普遍存在产权不完善、文件不齐全、法律文件不规范等问题。例如： ? 不完善的股权证明–如没有验资报告–组织章程或合作合同不完善 资产产权不全 无购买或建筑合同 房产无登记房产证–没有土地使用权证 ? 业务关系没有规范化 过于简单的销售合同，没有明确交易相方的责任(如违约时) 资产建筑合同没有详细规范建筑物或工程的要求 合资企业没有清楚列明合作双方的责任及权利等。这些都给会计处理(例如: 应否合并)造成困难。 Edited and reviewed by Ka Tim Wong (Partner)(TKTW) Tel:852-2289-1075 独立经营原则非常重要，因为必须是一个独立的个体，主营业务是独立的才可以去上市。企业能否独立运作会影响投资者的信心，也直接关系到在会计上能不能独立准备“合并财务报表”。 Edited and reviewed by Ka Tim Wong (Partner)(TKTW) Tel:852-2289-1075 第三个常见的问题是“关连交易”。很多企业以前没有上市这个概念，很多交易是在股东私人投资企业之间进行的。这些交易的许多条款不清楚，或者没有好的合同去规范这些交易。我们可以协助企业先搞清楚有哪些关连交易，然后怎样计算这些关连交易。监管机构对此问题是非常重视的。 上市企业向关连方购买货品，存在问题： 没有具体合同规范有关交易； 购货定价的基准不清晰，如同一