摘要本文以A股IPO制度改革与完善为出发点,对我国的证券市场的产生、发展和现状进行了介绍。除此之外还将我国的IPO制度与美国、日本、台湾等成熟的证券市场进行了比较,并提出了自身的改善建议,并且对改善建议的可行性与效果进行了介绍,希望能对A股IPO制度的改革与完善起到启示性作用。关键词:股票;IPO;改革;预备板AbstractBasedontheAstrandsofIPOsystemreformandperfectasthestartingpoint,introducesthegeneration,developmentandcurrentsituationofChina'ssecuritiesmarket.InadditiontocompareourIPOsystemandtheUnitedStates,Japan,TaiwanHongkong(去掉)andothermaturestockmarket,andputsforwarditsrecommendationsforimprovement,andthefeasibilityandeffectofimprovementsuggestionswerepresented,toreformandimprovethesystemofAstrandsofIPOplaysanenlighteningrole.KeyWords:stock;IPO;reform;PreparatoryBoardMarket目录第1章绪论.............................................................................................................................11.1问题的提出及研究的意义.................................................................................................11.2研究综述............................................................................................................................21.3研究方法............................................................................................................................31.4主要思路及框架.................................................................................................................3第2章现有IPO制度的产生、发展及不足.............................................................................32.1我国IPO制度的演进历程................................................................................................32.1.1我国证券市场的发展历程.....................................................................................32.1.2新中国股票发行管理制度的发展历程................................................................72.2当前保荐人制度的优势与不足......................................................................................132.2.1当前保荐人制度的优势........................................................................................132.2.2当前保荐人制度的不足........................................................................................142.3我国IPO制度9次改进的历程.......................................................................................15第3章提高市场化程度是发行制度改革的方向...................................................................173.1注册制与核准制的概念...................................................................................................183.2核准制与注册制的优劣比较...........................................................................................193.2.1核准制的优势与劣势............................................................................................193.2.2注册制的优势与劣势............................................................................................203.3国外市场给出我们的启迪...............................................................................................213.3.1美国与我国的对比................................................................................................213.3.2日本与我国对比....................................................................................................243.3.3台湾与内地的对比...........