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新股发行实行核准制是资本市场从计划经济向市场经济迈出的重要一步。虽然表面看企业公开发行股票不再需要取得发行额度和各级政府的批准，上市条件比过去有所宽松，但对企业发行股票的要求实际上是提高了：向证监会报送的申请文件必须更为详尽，财务审计必须更为规范，主发行?
The implementation of the approval system for the issuance of new shares is an important step for the capital market from a planned economy to a market economy. Although the appearance of the public offering of shares no longer need to obtain the issuance of quotas and the approval of governments at all levels, the conditions for listing are somewhat more relaxed than those in the past. However, the requirements for the issuance of shares of enterprises are actually raised: the application documents submitted to the CSRC must be More detailed, financial audits must be more standardized, the main issue?