Financial Planning Of A Education Institution’s New Three Board Listing

According to official data from the new three boards,by the end of December 31,2016,101631 enterprises had successfully listed the new three board.For SMEs,the advantages of the new three board are obvious.Not only can SMEs increase financing and speed up the development of enterprises through this platform,but compared with the Main Board and the Growth Enterprise Market,the listing conditions of the new three board are relatively small and the application process is simple.However,many small and medium-sized enterprises in our country have financial problems which are not in line with the requirements of the new three boards in the aspects of the basic standards of accounting,taxation,related transactions,internal control,independence,and the competition of the same industry.Therefore,it is very necessary to make the plan meet the listing requirements of the new three boards.This paper selects the A education institution that is preparing for the listing of the new three board as the research object.First of all,it introduces the basic situation and management status of A education institution,and learns about the financial personnel management,internal control management,independence and the status quo of their peers in A education institution;secondly,the Harvard framework method is adopted,from strategy,accounting,finance,and the four dimensions of the outlook provide a comprehensive financial analysis of the A education institution.In the process of analysis,it is found that the A education institution has listed financial advantages and financial issues in terms of their ability to continue operations,basic accounting standards,taxation,related transactions,and analyzed the causes of these problems.This paper has reached the following conclusions through the research on A-education institution:(1)A education institution has the advantages of listing in terms of taxation,independence,and competition in the industry and should continue to maintain;(2)A education institution has listed issues regarding their ability to continue operations,accounting policies and accounting estimates,related party transactions,internal control,and financial personnel’s capabilities and qualities.In this paper,specific financial planning for its existing problems is carried out,including: to eliminate uncertainties and improve profitability to enhance the organization’s continuous and stable operating capacity;to realize the conservatism of accounting policy and accounting estimate through the demand of choice and the caution of use,to establish the system of related party transactions,to reduce or avoid related party transactions and other ways to regulate related party transactions;Through the establishment of a complete and effective internal control system it is to achieve the organization’s internal control planning and improve the ability and quality of financial personnel.These financial planning contents have important significance for A education institution to realize smooth listing,at the same time;it has certain reference value to the enterprises preparing to be listed in the future.