Evaluation And Analysis Of Going-concern Ability Of X Company To Apply For NEEQ

Having going-concern ability is one of the six basic qualifications for enterprises to apply for the NEEQ(the "new three board").However,the going-concern ability is influenced by many factors.As a tropical agricultural SME,X company intends to apply for the NEEQ.How to effectively analyze and evaluate the going-concern ability,so to get the audit of the regulatory bureau,is the key to X company.After study on the new board definition and description on going-concern ability,we get the perspective to analyze and evaluate the going-concern ability from the financial statement.Choose the agricultural SMEs of the NEEQ as samples,using the factor analysis method with decreased dimension and simplified data,to select the representative financial indicators,combines with the factor contribution rate to get the evaluation model,which is suitable for evaluation of the ability of going-concern ability for the new board of small and medium-sized enterprises of agricultural company.By using the model to analyze and evaluate the going-concern ability of X company,identify threats of X's going-concern ability financial factors,and then puts forward the solution strategy,so as to improve the going-concern ability of X,in order to pass regulatory scrutiny,to achieve the purpose of successfully listed on the NEEQ.