Financing Normative Research Of Private Enterprises’ IPO

With the rapid development of Chinese private enterprises, private economy has been becoming increasing contribution to the economic growth and has become an important part of national economy. Shortage of funds limits the expansion of business scale, new projects and production financing, which has become a major bottleneck in the development of private enterprises. The establishment of direct financing system for private enterprises can effectively and fundamentally solve the above problem. Meantime private enterprises to apply for bank loans will be secured by guarantees and other loan application limitation. In debt financing more difficult to achieve under pressure through the IPO for listing would be a good way of financing. While before listing, the financial irregularities widely exists, especially which may be more prominent to the companies listed in the medium-sized board and GEM, among which private enterprise as a representative. As of the formation and management features of private, the problems in the financial norms are main issues in the IPO process, which hinder the smooth distribution of the company’s IPO. Therefore, private enterprises in the preparation before IPO, its own financial normative solution is necessary to carry out as it’s a basic work. Above all, It has a very significance to the in-depth study of private companies’Financing Normative Research In IPO.In this paper, it combines the development of Chinese private enterprises IPO situation and relevant regulations, analyses the financial requirements for listed companies, combines the private enterprises listed on motivation, in-depth analysis of the IPO of private enterprises in the financial problems and propose solutions. The author illustrates practice in GX actual work, and combined with theory and practice. The very operational practice recommendations are raised for private enterprises raising by IPO Financing Normative Operation.This paper consists of five chapters as follows:the first chapter is an introduction, which explains the background and significance of topic, demonstrates the domestic and external relevant reviews, and brief shows the contents, mind and little innovation deficiencies of this study. The second chapter describes the development of Chinese private enterprises’IPO, financial accounting related laws and regulations and IPO financial requirements. The third chapter analyses the financial motives of private companies’IPO, followed by proposed financial regulatory requirements, summarizes the main financial irregularities and concludes IPO financial regulatory responses. Chapter IV by analyzing the private enterprises GX Company through IPO of the company’s actual financial normative, put forward countermeasures and suggestions in order to achieve a combination of theoretical and practical purposes. Chapter V draw a conclusion and point out the deficiencies of the essay and future research prospects.The innovation of the essay lies as follows:it doesn’t focus on the normative analysis of all corporate financial problems in current IPO audit. It only focus on the actual work of private enterprises, in which IPO process highlights the issue of financial irregularities analysis and research and to propose solutions, which provides certain reference for the private enterprises in the process of IPO or in the preparation of IPO. The conclusions on the above process may be more convincing to corporate executives, to a certain extent to achieve a combination of theory and practice purposes.