The Research On Financial Regulation Of YL Agriculture Co.,Ltd Listing The NEEQ

As an important force in China's economic construction,to a large extent,small and medium-sized enterprises promote China's sustainable economic developing and national economic restructuring,structural upgrading.But asthe same time,poor circulation of shares,and because of the lack of necessary funds,thus missing the development opportunities.The financing difficulty of small and medium-sized enterprises is perplexing the economic development process of our country.Multi-level capital market system,mainly by the main board,small board,the gem,three new board and regional equity trading markets,the perfection of the system,the various types of enterprises in our country have more power in seeking financing and trading company.The full name of the National SME share transfer system of three new board in January 16,2013 officially operating in Beijing.The growth of new board,also established the external financing system for small and medium-size d enterprises,expand the financing channels for enterprises,improve the comprehensive ability to provide financing,strengthen capital operation,attract the flow of equity opportunities for small and medium-sized enterprise financing difficult problem is a good way to solve.But at the same time,small and medium-sized enterprises because of the smaller size and the management is not perfect,financial compliance problems become the barriers in the listing process,making it impossible to obtain new third market capital support,missed the opportunity to solve the problem of financing.In this context,I combined the practice experience and the SFC verification concerns in the securities of a new board,the new board of agriculture YL I participate in the listing of reporting practice,analyzes the existing in the listing before YL agricultural financial compliance issues,proposed the corresponding solutions.This paper reviewed the domestic and foreign research,multi-level capital market three new board market three new board listed financial documents and compliance issues research;secondly,the related theory of the new third board market development history and current situation,listing effect and conditions,as well assmall and medium enterprises listed on the new board before the common financial compliance issues were an overview of the author's personal practice;then based on experience,introduces the industry trend and situation of the company,according to the YL compliance in agriculture before listing the financial problems of case analysis,found the basic financial management problems,related party transaction process,procurement and sales income gap and seasonal continued viability such problem is obvious,and according to the current situation and solution principle,put forward corresponding solutions;finally,this paper summarizes the research,reaffirmed the financial compliance issues and Countermeasures before the new three board listing,and put forward the shortcomings of this paper,the future research prospects.