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中国证监会近日公布《关于进一步规范股票首次发行上市有关工作的通知》,这一文件对拟上市公司的业绩计算、独立性和融资额等提出了更严格的要求。文件规定,自2004年1月1日起,除国有企业整体改制、有限责任公司整体变更和国务院批准豁免的情况外,股份公司必须设立满三年后才能?
China Securities Regulatory Commission recently promulgated the “Circular on Further Regulating Initial Issue of Stocks and Relevant Work”, which sets forth more stringent requirements on the performance calculation, independence and amount of financing of listed companies. The document stipulates that since January 1, 2004, except for the overall restructuring of state-owned enterprises, the overall changes of limited liability companies and the exemption granted by the State Council, must the joint-stock companies be established after three years?