Beijing Exchange: Increase the negative situation of the company's pre-listing surprise "clearance" dividend, and the rectification and operation period requirements for irregular financial internal control

On August 30, Beijing Exchange issued three audit business guidelines for the implementation of public offering of stocks and listing, of which "Public Issuance Guidelines No. 2" mainly increased the verification requirements for the prevention of financial fraud, such as the verification of capital flow, customer-supplier penetration verification, etc., and increased the negative situation of surprise "clearance" dividends before listing, the rectification operation period requirements for non-standard financial internal control, and the relevant disclosure and verification requirements for unprofitable enterprises.