A Case Study Of ST Ene Carbon Was Delisted

With the continuous promotion of the delisting system reform,the delisted supervision of listed companies in China is becoming more and more strict,and the capital market is showing a positive state.The capital market is the inexhaustible motive force to promote the economic development of our country,and bears the important responsibility of integrating funds,expanding the scale of enterprises and promoting capital flow.And the delisting system is the basis and guarantee to promote the orderly operation of capital market.With the continuous change of the delisting form,through studying the reasons of delisting caused by the failure of returning to listing,studying the influence of audit opinion on delisting of listed company,promoting the reform of the delisting system,promoting the healthy development of capital market,guiding listed company to abide by the law operation,has very important significance.Through the research and analysis of specific cases,the paper has a clearer understanding of the way of returning listed companies to listing,the impact of audit opinions on delisting,the company's continuing operation ability and internal control situation,which has played a better role in warning the behavior of other listed companies,and also played a reference and guidance role for the reform of delisting system and the development of capital market in the future.Based on the research object of delisting of ST ene carbon,The article summarizes the relevant definition of audit opinion,summarizes the reform course of china's delisting system,analyzes the whole process of ST ene carbon from suspending listing,trying to resume listing to terminating listing,and gives a detailed overview from the reasons of ST ene carbon trigger mechanism,applicable relevant regulations,and results.subsequently followed This paper analyzes the specific reasons why ST ene carbon can not express its opinion audit report,and explains the root cause of ST ene carbon's "non-standard" audit opinion from the aspects of continuing operation ability and internal control.This paper summarizes the enlightenment of the delisting of ST ene carbon to the reform of the delisting system,and discusses the case of delisting of ST ene carbon to other listed companies.From the point of view of system,accounting firm,listed company and institutional investor,some suggestions are put forward to optimize the development of capital market.The research results show that strengthening the supervision of delisting can effectively improve the authenticity of audit opinions and issue timely opinions The existing problems of listed companies,effectively promote the implementation of the delisting system,so as to promote the healthy development of the capital market,to other listed companies law-abiding management is a good promotion.