Financing Normative Research Of The New Three Board Listing Company

In recent years,the global economy continues to weaken,China's economic growth slowing,the Chinese economy downward influence the development of China's financial sector in the first place.In quest of the new economic growth point,the central committee of the state council put forward the construction goal of "public entrepreneurship,peoples innovation",guiding angel investment,venture investment,etc.,for eligible enterprises,listed on the gem,the new three board to support its listing,China's new three board was formally put forward.This paper mainly studies the new three board listed company financial norm,to the authors to participate in a listed company as a case,through the analysis on the financial irregularities in the process of problems,propose solutions to improve the success rate of listed,as well as other intends to provide reference and guiding significance to the listed company.This paper first introduces the research background and research significance of the article,and the development of the foreign capital market and the domestic capital market,has been clear about the new three board as the bottom of the capital market,the financing ability,value investment,improve liquidity of the role of more and more obvious.Second,describes the present situation of the new three board market standard financial,listed on the new three board motive and the basic conditions and listing standard financial are described,and the relevant provisions of the meanwhile lists a few common light on the problem of financial irregularities,convenient for readers to better understand the new three board market.Finally,through the research methods of case analysis,described the problems of the admoral company in the process of listing,including capital contribution flaw,governance mechanism is not sound,related party transactions,continuous operation ability and financial accounting issues.The author analyzes the above problems by analyzing the actual situation of the company,and puts forward the detailed solution.In order to solve the problem of the problem of capital contribution,the paper analyzes the advantages and disadvantages and finally adopts the method of reducing capital.To solve the problem of poor governance mechanism and financial accounting,by establishing a governance structure and internal control system;In the light of the problem of related party transactions,demonstrates the rationality and necessity of related party transactions,the fair sex,at the same time the company to reduce the connection transaction commitment,through the establishment of related party transactions after the system specification of related transactions happened;To address the question of continuing operational capability,from the analysis firm's ongoing operational record.