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2015年11月6日,证监会在暂停首次公开募股(IPO)4个月之后宣布重启新股发行,资本市场再次拉开融资大幕。本轮IPO中,证监会进一步改革完善新股发行制度,将申购时预先缴款改为确定配售数量后再进行缴款。IPO为化解企业资金困难、缓解现金流压力提供了有效途径,但实行IPO也会给企业业绩带来一定的影响。笔者以A公司(该公司于2011年1月在深交所上市)为例简
On November 6, 2015, the SFC announced the resumption of IPO of new shares four months after its initial public offering (IPO), and the capital market again opened the curtain for financing. In the current round of IPO, the CSRC further reforms and perfects the system of issuing new shares, and changes the pre-payment upon purchase into the confirmation of the number of shares before making payment. IPO provides an effective way to relieve the financial difficulties of enterprises and ease the pressure of cash flow, but the implementation of IPO will also bring some impact on the performance of enterprises. The author of A company (the company in January 2011 listed on the Shenzhen Stock Exchange) as an example Jane