通过手工收集2017年至2019年第十七届发审委履职期间过会审核的公司

通过手工收集2017年至2019年第十七届发审委履职期间过会审核的公司为样本，从发审委联系以及产权性质的角度来研究现阶段IPO审核的影响因素。实证结果表明，过会时企业拥有的中介机构发审委联系作用于IPO审核，较以往文献研究显着减弱，进一步发现专职发审委联系与IPO审核无显着影响；区分企业性质后发现，产权性质对IPO审核同样无显着影响。研究结果说明证监会改革发审制度以及在IPO过程中鼓励民营企业发展成效显着，现阶段IPO审核更关注企业自身合规性和财务真实性。

通过手工收集2017年至2019年第十七届发审委履职期间过会审核的公司为样本，从发审委联系以及产权性质的角度来研究现阶段IPO审核的影响因素。 实证结果表明，过会时企业拥有的中介机构发审委联系作用于IPO审核，较以往文献研究显著减弱，进一步发现专职发审委联系与IPO审核无显著影响；区分企业性质后发现，产权性质对IPO审核同样无显著影响。 研究结果说明证监会改革发审制度以及在IPO过程中鼓励民营企业发展成效显著，现阶段IPO审核更关注企业自身合规性和财务真实性。

By manually collecting the companies audited by the 17th IEC during the performance of duties from 2017 to 2019 as samples, this paper studies the influencing factors of IPO audit at this stage from the perspective of the relationship between the IEC and the nature of property rights. The empirical results show that the relationship between the development audit committee and the IPO audit is significantly weaker than the previous literature research, and further found that the relationship between the full-time development audit committee and the IPO audit has no significant impact; after distinguishing the nature of enterprises, it is found that the property right nature has no significant impact on the IPO audit. The results show that the reform of the issuance and examination system and the encouragement of private enterprises in the IPO process have achieved remarkable results. At present, the IPO examination pays more attention to the enterprise's own compliance and financial authenticity.<br>