有鑑於股票初次上市(櫃)(Initial Public Offering, IPO)為國內企業主募集資金的主要來源之一，本研究擬以H企業為研究對象，以探討H企業上櫃前經營現況及申請上櫃程序的成功經驗，本研究以H企業作為個案研究對象，以深入了解H企業申請上櫃情形，訪談對象為H企業主管人員。研究發現事前應著重在內部控制及公司治理部分，確保公司治理符合法令相關規定，建立完善內部控制，自行檢查內控制度改善公司體質以及不宜上市櫃條款之確認與改善。事中應著重在上櫃的審議，準備申報書件，並在輔導過程當中根據不完善之處做調整。接受證交所和櫃買中心實地查核，修正申報書件，說明公司各項事項。事後應著重在承銷價訂定事宜，集保處理及記者會相關活動。;In view of the fact that the initial public offering (IPO) is one of the major sources of funds raised by domestic business owners, this study intends to use H companies as research objects to discuss the current state of business operations and the attention of the application procedures of the application. The study used H company as a case study object to gain insights about how H companies applied to join the market. The interviewees were H business executives. The research findings should focus on internal control and corporate governance beforehand to ensure that corporate governance meets the relevant statutory requirements, establish and improve internal controls, self-examine internal controls, improve company physique, and identify the terms of unlisted counters. It is necessary to focus on the deliberations of the OTC, to prepare the notification documents, and to make adjustments based on the imperfections in the counseling process. The stock exchange and counter buying center were checked on the spot, and the declaration form was amended to explain the company′s various items. Afterwards, emphasis should be placed on the issue of underwriting prices, the collection of insurance processing and press conference related Keywords:
