北交所：增加公司上市前突击“清仓式”分红的负面情形、财务内控不规范的整改运行期要求
2024-08-30 15:12:17
8月30日讯，北交所发布实施公开发行股票并上市三件审核业务指引，其中《公发指引第2号》主要增加了资金流水核查、客户供应商穿透核查等防范财务造假相关核查要求，增加了上市前突击“清仓式”分红的负面情形、财务内控不规范的整改运行期要求，细化了未盈利企业相关披露与核查要求。
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