The Research Of Capital Occupying In NEEQ

National Equities Exchange and Quotations,also known as the New OTC Market,is a national securities exchange approved by the State Council in 2006.Its purpose is to provide a better and more complete financing platform for innovative and growing medium-sized and micro-enterprises.The new board has a low barriers to entry,and a higher rates to list.And the characteristics of these features makes the new board has gradually become a favored financing platform for small and medium-sized micro-enterprise.However,the board have seen more scandals of capital occupying in recent years.The issue of occupying funds for the boards not only infringed the interests of the minority shareholders,but also seriously impeded the orderly development of the NEEQ and financial markets.Considering that the research literature of Capital occupying of the NEEQ by the domestic and foreign research is less,this article may have the value.The paper,chose the NEEQ as a starting point.Firstly,summarize the scholars on the board and the foreign market occupation of funds through the literature research method.Secondly,collect 2014-2015 risk warning bulletin by using the keyword search in the system of the NEEQ.And deal the data of relevant enterprises audit opinion,punishment documents.And then use the typical cases to analysis the cause and effect.Thirdly,draw the conclusion that lacking of internal control,sufficient counseling and supervision of broker gave the chance of capital occupying.The occupying will led to the production and operation of enterprises in trouble.The interests of minority shareholders moreover suffered heavy losses.Therefore,the page will give some references about how to advoid the capital occupying.Since that the research of the occupation in our country mainly focused on the enterprises in main board market,and the research were empirical analysis mainly.This paper not only enriches the relevant literature on capital occupation,but also provided for the relevant departments for reference suggestions.