| Small and medium size bio-pharmaceutical enterprise, is refers to the company that use modern biotechnology, such as gene engineering, enzyme engineering, and cell engineering, and animal tissues, microorganisms, and other biological materials as main materials to produce biological agents. With the development of China’s economy, biomedical concept has been repeatedly mentioned in the national five-year development plan; obviously the concept plays an important role in the economy and society. However, the development of the domestic bio-pharmaceutical SMEs is still in the initial stage, the companies are facing the financing difficulty.Since the NEEQ has operate in January 16.2013, it provides financial support to the SMEs. As our country’s bio-pharmaceutical SMEs have many accounting problems, so these problems cause many barriers during listing. This article was written in the above background, and combine with the experience that the author learned from related projects. The article is talking about the research result on these financial problems in the bio-pharmaceutical SMEs, and gives feasible countermeasures and suggestions.This paper firstly reviews on the problems of SMEs financing difficulties, construction of multi-level capital market, listed regulatory documents; secondly, it introduces the common problems on financial standers during listing, and the development of bio-pharmaceutical industry, at the same time, it also mentions current situation of the NEEQ market; finally, it conducts case analysis on bio-pharmaceutical SMEs. Depending on the research and analysis, the problems related with development expense, basic accounting calculation, revenue reorganization, and third-party accounting method are very common and highlighted. In order to solve these problems, in this paper, the author provides suggestion about consolidate basic accounting method, improve internal control, construct core capacity, and solve the tax problem in cooperation. |
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