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新华社北京9月2日电(记者刘慧、王都鹏)中国证监会1日公布了上半年IPO现场检查情况。证监会新闻发言人高莉表示,现场检查持续向市场传导监管压力,其间有13家企业提交IPO撤回申请。
证监会信息显示,此次现场检查共涉及35家企业。检查发现,部分企业存在未严格执行会计政策、部分业务会计处理不符合权责发生制、招股说明书部分信息披露口径前后不一致、关联方和关联交易披露不完整、内部控制执行不到位、现金使用不规范、会计凭证编制不规范等问题。
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