Research On Financial Standardization Of M Company In The IPO Process Of GEM

The financial standard of an enterprise is an important part of its management process.Whether the financial norms of enterprises are effective not only affects the normal development of business activities of enterprises,but also restricts whether related enterprises can be listed.In the development process of many small and medium-sized technology-based enterprises,affected by many internal and external factors,there are often problems such as incomplete internal control system,inadequate implementation of internal control,and non-standard financial accounting.In the fierce market competition,small and medium-sized enterprises in science and technology need to continuously increase the investment in research and development to achieve the development and growth of enterprises,so as to maintain the leading technology level in the corresponding field and maintain the competitiveness of products.Strong capital investment can enable enterprises to maintain the leading technical level in the corresponding fields and maintain the competitiveness of products.Solving the capital problem will affect whether the small and medium-sized science and technology enterprises can achieve leap-forward development,and IPO financing is the most effective way to solve the capital problem of enterprises.Therefore,it is of great practical significance to study how to strengthen the financial management of small and medium-sized scientific and technological enterprises to improve the level of corporate governance and promote the development of enterprises.This paper starts with the introduction of the financial standard requirements,issuance conditions and audit procedures of GEM IPO,collects and analyzes the audit situation of GEM IPO companies in Shenzhen Stock Exchange,and makes a comprehensive analysis of the reasons why GEM IPOs failed to be audited by the audit meeting from 2020 to 2022,and finds that financial irregularities are the main reason why many enterprises failed to declare IPOs.At the same time,it analyzes the characteristics of small and medium-sized scientific and technological enterprises and their common financial irregularities.By selecting M company to be listed on GEM as the research object,this paper makes an in-depth analysis of the business operation and specific financial situation of M company in recent years,and probes into the problems and reasons of M company’s financial norms from the aspects of accounting,internal control,tax management and related transactions with reference to the listing requirements of GEM.In view of the problems existing in accounting,internal control,tax management and related transactions of M company,this paper puts forward some countermeasures such as strengthening system construction,strengthening operation management,standardizing related transactions and standardizing tax planning.Among them,by designing the self-inspection table of tax risk points,it helps the self-inspection of tax risks of enterprises.Based on the above research and analysis,this paper summarizes the countermeasures and measures of financial standardization,which have certain universality and will provide reference for small and medium-sized science and technology enterprises seeking to list on GEM.