Research On The Problem Of Financial Compliance Before Listing Company MQ Branch Board

High-tech SMEs are the main force of innovation.Enterprises are constantly upgrading their technology and products,and new business development requires long-term and stable financial support.However,the high-tech SMEs in the initial stage are limited by the general industry characteristics of small scale and lack of actual collateral assets,resulting in the difficulty of applying for loans to banks.This is a high threshold for external financing.In the early stages of development,high-tech SMEs generally rely more on internal financing as the main method for financing the development of enterprises.However,a single financing channel can hardly meet the needs of daily operations and long-term development of enterprises.At this time,the quasi-introduced technology innovation board market undoubtedly provides a platform for high-tech SMEs to enter the capital market for direct financing.However,many companies that have been listed on the technology innovation board have suffered failure to list.The important reason is that the company's financial affairs are not standardized and cannot meet the listing requirements of the technology innovation board market.Therefore,the financial standardization of enterprises prior to the listing of scientific and technological innovation boards has become an urgent need to discuss and research topics.This article takes the example of the MQ company's listed science and technology innovation board,combines the financial compliance requirements of the technology innovation board listing,the laws and regulations of the People's Republic of China and relevant policy requirements,and details the fact that the shareholders' investment encountered in the process of listing is not true.,R & D costs accounted for a relatively low,related party transactions and large shareholder capital occupation and the timing of revenue recognition is ambiguous,from the perspective of financial compliance analysis of the reasons for the failure of the proposed listing of companies,combined with the actual situation of MQ,pointed out that high technology The SMEs may encounter some common regulatory issues when they list a technology innovation board,and suggest that the company should increase the accuracy of intangible asset valuation,strengthen product R&D attention,maintain financial independence,and improve financialpersonnel.The quality is improved in four aspects.Finally,this article concludes with a concluding summary.This article believes that financial-focused compliance work prior to the listing of S&T innovation boards should be started as soon as possible.The solution should be more reasonable and the best possible timing should be chosen as early as possible.Only companies that continue to implement financial compliance management and strictly abide by the business rules and financial regulations of the technology innovation board market can effectively avoid the risks of failed listings,forced delisting,and penalties.