The Research On Financial Regulation Of The NEEQ Listed Small And Medium-sized Enterprises

Since the development of the NEEQ Market in 2013,listed companies increased rapidly.The NEEQ Market has become an important part of capital market in China which made up for the shortage problem of the capital market and increase the financing channel of small and medium-sized enterprises.But with the increase number of listed companies,the NEEQ Market is more and more strict on listed companies' supervision and has proposed a quantitative management goal in terms of supervision.lt is a higher challenge for listed companies.The shortcomings of small and medium-sized enterprises' have formed a certain obstacle to the NEEQ Market.Financial problem is an important part of it,and the small and medium-sized enterprises have a large gap with the NEEQ Market's requirements.Therefore,the study of listed financial audit becomes a very meaningful research field.By summarizing the financial problems in the listing process and proposing corresponding measures,it is necessary to provide reference for the small and medium-sized enterprises to be listed.This paper takes Shanxi HW company as the research object.First of all,the financial normality is defined in detail and this paper reviews the domestic and foreign literature on listing financial standardization.Secondly,the financial normative status of the small and medium-sized listing enterprises on the NEEQ Market is analyzed emphatically.Then,the present situation of Shanxi HW company is briefly introduced.This paper analyzes the case analysis of Shanxi HW company,its competitiveness in the industry,and the financial regulation problems exposed on the NEEQ Market.The study found that Shanxi HW company mainly exist for accounting basis,taxes,revenue and expense confirmation,assets and liabilities structure,perfect the financial internal control problems,and related party transactions,in the process of listing regulations.The reform measures and Suggestions were put forward for the financial problems which exposed by Shanxi HW company in the process of listing.Countermeasures and suggestions for the financial problems encountered by smes on the NEEQ are put forward.Finally,it is the summary and prospect of the research question.The NEEQ Market provides opportunities and challenges for small and medium-sized enterprises,and the small and medium-sized enterprises should follow the standards in their financial standardization.