Analysis of the Fifth Set of listing standards of China Science and Technology Innovation Board
DOI:
https://doi.org/10.54097/hbem.v21i.14425Keywords:
Science and Technology Innovation Board, Registration system, IPO audit risk.Abstract
With the landing of micro-electrophysiology on the Science and Technology Innovation Board, the fifth set of Science and Technology Innovation Board listing rules appeared and hoped to promote the development of new things in domestic capital production. The fifth set of Science and Technology Innovation Board listing rules reflects the inclusiveness of the Science and Technology Innovation Board because this set of listing rules is for some unprofitable or small-profit research and development technology, innovation, and future development of enterprises listed standards. Including the core technology, production products and stage results, good market trends, and innovative technological advantages. Especially for most types of biological drug development or medical technology companies. Today, almost all the companies that use the fifth set of Science and Technology Innovation Board to go public have commercialized their products, gained operating income of 100 million yuan, and some companies have even earned profits. As time goes on, the fifth set of Science and Technology Innovation Board of the development is getting better and better. There are many successful cases for other companies with the same enterprises to reference, and the future trend is also on the rise. However, due to the special characteristics of the Technology Innovation Board, the liberalization of IPO listing also brings great risks to the auditing work.
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