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首先我简要地谈一下A股IPO的主要流程。步骤一:重组改制。目前主要有有限责任公司整体变更、发起新设两种方式设立股份公司;整体变更成立股份公司,业绩可以连续计算。步骤二:辅导。指辅导机构对拟发行上市公司进行规范辅导;辅导时间没有明确要求,但是辅导工作需要派出机构验收通过。步骤三:发行审核。证券监管部门对发行股票进行审核。步骤四:发行上市。通过承销商销售公开发行的股票;经过交易所核准后,股份公司在交易所挂牌交易,成为上市公司。在步骤之外,A股发行的主要财务指标非常关键。其中,主板、中小板发行的主要条件为:最近3个会
First, let me briefly talk about the main flow of A shares IPO. Step one: restructuring and restructuring. At present, there are mainly limited liability companies as a whole change, initiated the establishment of two new ways to set up joint-stock companies; the overall change of the establishment of joint-stock companies, the performance can be calculated continuously. Step two: counseling. Means the guidance agencies to be issued to listed companies to regulate the counseling; counseling time is not specifically required, but the counseling needs to be sent to the agency acceptance. Step three: issue audit. Securities regulatory authorities to issue shares for review. Step four: issue listing. Through the underwriters to sell publicly-issued shares; after the approval of the exchange, the joint-stock companies listed on the exchange, becoming a listed company. Out of the steps, the key financial indicators of A-share issuance are crucial. Among them, the main board, the main conditions for the issuance of small plates: the last 3 will