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最近,中国证券监督管理委员会发布了《公开发行证券的公司信息披露编报规则第15号——A股公司实行补充审计的暂行规定》(以下称《暂行规定》),同时发布的还有《关于 A 股公司做好补充审计工作的通知》。由于这两个文件对证券市场将产生重要影响,为此,本报记者专门走访了证监会有关负责人。记者:能否请您介绍一下《暂行规定》的出台背景?负责人:最近一个时期,国内股票市场爆发
Recently, the China Securities Regulatory Commission released the Interim Provisions on the Supplementary Audit of A Share Companies (the “Interim Provisions”) of the “Rules for the Compilation of Information Disclosure by Companies that Offer Securities to the Public No. 15” (the “Interim Provisions”), together with the “ On the A shares of the company to do a good job in the audit of the notice. ” As these two documents will have a significant impact on the securities market, for this reason, this reporter specifically visited the relevant person in charge of the Commission. Reporter: Could you please tell us about the introduction of “Interim Provisions”? Responsible person: In the recent period, the domestic stock market broke out