The Financing And The Influence On Listing Company's Accounting And Finance Of Growing Enterprises Market

Since 20C90T our society steps into the called "new economy" stage that Characterized the rapid economy development propelled by high - tech industry. It indicates that we must support the development of high - tech industry in order to development and keep up with the pace of world economy and compete with developed countries. In China, lots of high - tech industries which represent the new productivity are coming forth on and on and they will accelerate the adjustment and Upgrade of the industry structure and promote the unceasing development of national economy. However, the present finance systems of China fails to offer adequated fund to these high - tech industries , therefor it is urgent to establish a completely new and modern capital market?growing enterprises market (GEM). From the aspect of financing , this article is divided into four coherent parts. Part one: The Theory Analysis of GEM Financing which includes the general theory of GEM, the necessity of GEM to high - tech industry and the possibility to build China's GEM. Patr two: The Experience and Inspiration of Overseas GEM. Several abroad leading GEM are analyzed and then experiences related to the success and failure are summarized which will contribute Chian's GEM establishment. Patr three: China GEM's Structural Composing which consists of the position, basic principles, model and trading mechanism, listing principle, supervision and management mechanism and listing withdrawing mechanism. Part four: the Influence in Accounting and Finance of Chlina's GEM to Listing Company which concludes accounting, auditing risk and finance activities.