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国有企业改组为股份有限公司到境外发行股票及上市交易,在我国还是第一次。目前全国有四家企业已在香港发行了股票并上市交易。北人集团公司组建的北人印刷机械股份有限公司在香港发行股票1亿股,溢价发行港币2.08亿,折合人民币2.3亿元。股份公司改组从申请批准设立,到公司发行股票与股票上市交易等前期工作,都需要规范化。要求向有关部门报送有关文件,由于报送文件中包括了大量的财务数据资料,因而在整个改组前过程中,企业财会部门的工作至关重要。本文拟侧重阐述股份公司境外发行股票并上市交易财会工作前期准备工作的具体实施。
For the first time in our country, the reorganization of state-owned enterprises into joint-stock companies and overseas listed stocks and trades. At present, four companies across the country have issued and listed shares in Hong Kong. Beiren Group Printing Company set up Beiren Printing Machinery Co., Ltd. in Hong Kong issued 100 million shares at a premium of HK 208 million, equivalent to 230 million yuan. The reorganization of the joint-stock company needs to be standardized from the application approval establishment to the preliminary work such as the company issuing shares and stock listing and trading. The relevant departments are required to submit relevant documents. Since the submitted documents contain a large amount of financial data, the work of the enterprise accounting department is of crucial importance throughout the entire restructuring process. This article intends to focus on the stock company issuing shares abroad and the listing of transactions in the preparatory work for the specific implementation.