IPO是企业上市获得更多流通资金,实现初期投资利益最大化的有利途径,随着企业IPO放开,越来越多的企业参与IPO,希望借助IPO获得更多的生存机会。但是我国多数民营企业尤其是中小企业在财务核算、审计方面等存在缺陷,IPO审查风险偏大。本文主要针对我国大多数企业IPO过程中的问题,提出优化IPO的对策。 IPO is a good way for listed companies to get more circulating funds and maximize the benefits of initial investment. With the release of corporate IPOs, more and more enterprises are participating in the IPO, hoping to obtain more survival opportunities through IPO. However, most private enterprises in our country, especially small and medium-sized enterprises, have defects in financial accounting and auditing, and the risks of IPO review are large. This article mainly aims at the problems in the IPO process of most enterprises in our country and puts forward the countermeasures of optimizing IPO.