1、目錄專(zhuān)題一設(shè)立和存續(xù)..............................................................................................................1專(zhuān)題二出資（含增資、減資）......................................................................................

2、.....2專(zhuān)題三轉(zhuǎn)股事項(xiàng)..................................................................................................................2專(zhuān)題四股東的資格和股權(quán)穩(wěn)定性..............................................................................

3、.........3專(zhuān)題五業(yè)務(wù)經(jīng)營(yíng)..................................................................................................................4專(zhuān)題六重大合同.................................................................................

4、.................................4專(zhuān)題七土地權(quán)益..................................................................................................................4專(zhuān)題八房產(chǎn)權(quán)益.........................................................

5、.........................................................5專(zhuān)題九知識(shí)產(chǎn)權(quán)..................................................................................................................6專(zhuān)題十境外投資.................................

6、.................................................................................6專(zhuān)題十一公司的財(cái)務(wù)審計(jì)、重大資產(chǎn)和債權(quán)債務(wù).........................................................6專(zhuān)題十二融資借貸和對(duì)外擔(dān)保..............................................

7、...........................................7專(zhuān)題十三建設(shè)項(xiàng)目..............................................................................................................8專(zhuān)題十四稅務(wù)...................................................

8、...................................................................8專(zhuān)題十五外匯事項(xiàng)..............................................................................................................9專(zhuān)題十六勞動(dòng)人事.........................

9、.....................................................................................9專(zhuān)題十七環(huán)境保護(hù)............................................................................................................10專(zhuān)題十八安全生產(chǎn)........

10、....................................................................................................11專(zhuān)題十九保險(xiǎn)事項(xiàng)............................................................................................................11

11、專(zhuān)題二十關(guān)聯(lián)交易和同業(yè)競(jìng)爭(zhēng).........................................................................................11專(zhuān)題二十一董事、監(jiān)事、高級(jí)管理人員任職資格和“三會(huì)”運(yùn)行情況..........................12專(zhuān)題二十二訴訟、仲裁和其他法律程序.........................................

12、................................12專(zhuān)題二十三A股上市.........................................................................................................13專(zhuān)題二十四國(guó)有資產(chǎn)管理...........................................................

13、......................................13專(zhuān)題二專(zhuān)題二出資（含增資、減資）出資（含增資、減資）（三）審核要點(diǎn)901.各項(xiàng)文件是否齊全；2.各項(xiàng)文件所載內(nèi)容是否存在矛盾或者不一致之處；3.股東的出資形式是否已經(jīng)按期全額繳納；4.公司的注冊(cè)資本是否已經(jīng)按期全額繳納；5.公司的出資情況是否與章程記載一致；6.如以非貨幣資產(chǎn)出資的，該等出資的比例是否符合有關(guān)法律法規(guī)的規(guī)定；7.非貨幣資產(chǎn)出資是否已經(jīng)過(guò)戶(hù)到公

14、司名下；8.如以非貨幣資產(chǎn)出資的，是否經(jīng)過(guò)評(píng)估；9.是否辦理驗(yàn)資手續(xù)；10.是否涉嫌虛假出資及抽逃出資；11.以資本公積、盈余公積轉(zhuǎn)增資本的，轉(zhuǎn)增后的剩余公積金金額是否符合留存比例的要求；12.出資資產(chǎn)是否存在潛在權(quán)屬爭(zhēng)議或者產(chǎn)權(quán)負(fù)擔(dān)；13.是否存在以第三方資產(chǎn)出資的情況；14.是否存在以經(jīng)營(yíng)性資產(chǎn)出資的情況；15.股份公司是否涉嫌低于面值發(fā)行股份；16.是否存在以劃撥土地出資的情況；17.是否存在以職務(wù)作品出資的情況；18.個(gè)人股東是

15、否能說(shuō)明其巨額出資資金來(lái)源；19.增資中的其他股東是否已經(jīng)放棄優(yōu)先購(gòu)買(mǎi)權(quán)；20.對(duì)公司的出資是否已經(jīng)取得了必要的審批（包括行業(yè)主管部門(mén)、國(guó)有資產(chǎn)管理部門(mén)、發(fā)展改革部門(mén)及商務(wù)主管部門(mén)等）；21.注冊(cè)資本變更后，公司是否重新簽發(fā)了出資證明書(shū)；22.注冊(cè)資本變更后，公司是否修改了股東名冊(cè)；23.股份公司發(fā)行股份是否同股同價(jià)；24.公司減資手續(xù)是否符合法定程序；25.其他對(duì)擬議交易存在重大影響的事項(xiàng)。專(zhuān)題三專(zhuān)題三轉(zhuǎn)股事項(xiàng)轉(zhuǎn)股事項(xiàng)（三）審核要點(diǎn)1