th** article focuses on the content ** the stock **suance examination system was studied. china's stock **suance examination system in nearly twenty years experienced several reforms, to now th** reform ** not over. us stock circulation market after hundreds of years of development has more mature, china's stock **suance examination system reform of great significance. th** article from the compar**on of the contrast between china and the us in the **suance examination system design, the audit process the similarities and differences of the similarities and differences between the similarities and differences of audit way. based on the analys** of the advantages and d**advantages of the system for **suing china and the united states, china and the united states to find the gap between the mature markets. learning from the american system in advantages of the **suance examination system in china ** put forward the direction of reform, also ** to let the stock **sue become more market-oriented direction. in determining the direction after, put forward the **suance examination system reform concrete suggestions.本文关注的内容是中美股票发行审核制度比较研究。**的股票发行审核制度在近二十年来经历了几次改革,到现在这种改革还未结束。美国的股票发行市场经过上百年的发展已经比较成熟,对**的股票发行审核制度改革有借鉴意义。本文从中美比较入手,对比了中美在发行审核制度设计上的异同、审核流程的异同以及审核方式的异同。在此基础上分析中美发行制度的利弊,找到**与美国成熟市场之间的差距。在借鉴美国制度优势的基础上,提出我国发行审核制度的改革方向,也就是让股票发行变得更加市场化的方向。在确定了这种方向以后,提出对发行审核制度改革的具体建议。 20210311
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