Research On The Financial Normative Issues Of Private Enterprise IPO

With the establishment of China's multi-level capital market and sound, more and more private enterprises in the capital market through the initial public offering of shares(IPO) in the form of financial intermediation. However, due to the small scale of private enterprises, low level of credit, the imperfect accounting system and other reasons, the problem of the financial regulation of private enterprises is more and more important in theory and practice. Therefore, it is of great theoretical value and practical significance to study the financial norm in the process of IPO.The AAA company as the research object, using theory and practice combination way, study of private enterprises in the IPO process to regulate the financial problems, mainly enterprise qualification level, enterprise independence, standardize enterprise operation, enterprise financial index is not up to standard, raise capital operation is not standard. Through to the private enterprise financial management performance analysis, earnings sustainability analysis, product line analysis of financial condition and product cost analysis, related party transactions constitute analysis, sales and receivables purchase and payment process analysis, process analysis, process analysis, fixed assets inventory process analysis, budget analysis, and puts forward some countermeasures and suggestions the enterprise must observe the policy such as the red line, to improve the occupation accomplishment, strengthen the enterprise accounting personnel accounting, standardize enterprise use of cash, the reasonable control of cash flow, reasonable planning of enterprise income tax in accordance with regulatory requirements, and strengthen the internal control and the implementation of a comprehensive budget management measures.Through these suggestions and measures, so as to promote the smooth progress of the private enterprise IPO work.This paper argues that if the enterprise wants to achieve IPO financial norms. Firstly, we should clear its development trend, on the characteristics of its own financial management to be full mastery and understanding, combined with the current market trends, in-depth analysis and discussion, to regulate the financial management of implementation of comprehensive evaluation.Under the background of the IPO, the enterprise should opportunity to financial norms continue to strengthen, not only to raise to a new height, but also to the IPO Phoenix Nirvana, enterprises in the industry competition come to the fore in the sustainable and healthy development track.