| Animal husbandry plays an extremely important role in China’s national economy.As a traditional and advantageous industry,it plays a positive role in promoting the development of national economy.The development of animal husbandry enterprises in China is also directly related to the direction and space of the future development of animal husbandry.With the development of China’s capital market and the improvement of the new stock issuance system,many enterprises continue to rush into the listing trend to catch up with The Times and financing needs,which is also the case for animal husbandry enterprises.In the context of the current agricultural supply-side structural reform and ecological civilization construction,animal husbandry enterprises are also in urgent need of transformation to cope with the impact of the epidemic and vicious market competition.Animal husbandry enterprises can use listing to promote themselves to form a modern enterprise operation system with clear responsibilities and mutual restriction,establish a standardized modern enterprise management mechanism and promote the financing,which can lay a stable foundation for the long-term sustainable development of the company.According to statistics,the rate of passing the meeting in animal husbandry industry is not very high.Although there are now more agricultural enterprises that have formed a sufficient scale or meet the financial threshold of IPO listing,many sponsors and intermediaries avoid them.For the animal husbandry industry,one of the reasons is that biological assets are the main production objects and production factors in animal husbandry enterprises.Its particularity increases the management difficulty of enterprises to a certain extent,and also provides convenience for financial fraud and other behaviors.How to manage the enterprise well around the biological assets to meet the listing conditions has become a key issue for CSRC to examine the IPO of animal husbandry enterprises.Therefore,animal husbandry enterprises with listing goals should pay attention to the listing obstacles brought by the particularity of biological assets,improve their business level,optimize enterprise management and other effective ways to constantly improve themselves,so as to meet the listing conditions and achieve leapfrog development.In order to promote the successful listing of animal husbandry enterprises,the content of this paper focuses on the particularity of biological assets to study the listing obstacles faced by animal husbandry enterprises in the listing process and puts forward countermeasures,in order to promote their successful listing.This paper uses literature research method and case analysis method,taking ABC Company,an animal husbandry enterprise in Inner Mongolia as the research object,closely centering on the research of biological assets.Based on the theory of enterprise life cycle,the theory of value chain and the theory of enterprise core competitiveness,this paper analyzes the current situation of the development of the company,puts forward the necessity and feasibility of its listing,at the same time,it also finds out the special obstacles of its biological assets listing,and puts forward the corresponding countermeasures.By adjusting the business model,standardizing the accounting,perfecting the internal control system and introducing strategic investors to optimize the overall strength of the company,with the help of the power of the capital market to ensure the sustainable development of the company.For the development of animal husbandry in China,it is not enough to simply provide enough animal products as the goal.More importantly,it is necessary to conduct a better review of the development direction of animal husbandry under the modern background.These industries should also use sports and performances to upgrade and transform traditional animal husbandry and bring the public back into contact with the animals that play such an important role in human society.At the same time,it is hoped that it can provide new ideas to promote the improvement of operation in the listing of animal husbandry enterprises,and provide inspiration and help to further improve the operation and management of animal husbandry enterprises and promote their smooth listing. |