基于新三板挂牌标准的LP公司财务规范问题研究

发布时间：2018-03-11 03:24

本文选题：新三板　切入点：财务规范　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：2013年12月14日,国务院发文明确表示新三板成为全国性证券交易场所,标志着新三板市场扩容至全国,新三板试点的扩张使越来越多中小企业能够进入资本市场进行直接融资,新三板一方面完善了我国的资本市场,形成我国多层次资本市场构架,另一方面通过价格发现、引入风险投资等方式增强挂牌企业的融资能力。自扩容以来,新三板经历了近乎疯狂的发展,挂牌家数急剧增长,与此同时,新三板的监管也进入了一个全新的周期,这个周期的主题就是控制风险、保持稳定,这也就意味着一切与这个主题相悖的做法都要从紧从慢、甚至停止,意味着新三板的挂牌门槛在悄然改变。我国中小企业众多,由于发展历程、管理方式及中国特色等因素,财务规范方面存在的问题成为众多中小企业在新三板挂牌过程中的重点、难点,甚至成为已挂牌公司的痛点。因此,在筹备新三板挂牌的过程中,彻底、完整地解决拟挂牌中小企业存在的财务规范问题具有十分重要的现实意义和理论意义。本文选取一家典型的制造业拟挂牌公司,即专注于太阳能热水器制造的LP公司作为研究对象,应用财务规范的相关理论知识,全面、系统地对LP公司的财务状况进行了分析,基于本文归纳总结的新三板挂牌实践标准,指出LP公司财务规范方面存在的问题,继而解决问题,帮助LP公司顺利实现新三板挂牌。本文共由五个部分组成。首先,本文阐述了论文的研究背景和研究意义。其次,本文介绍了新三板挂牌标准及相关理论概述。第三,根据新三板项目成败的案例,从财务规范的客体三要素角度(即企业财务管理当局角度、企业财务人角度、企业财务会计技术角度)总结出新三板挂牌过程中财务规范审核的实践标准。第四,本文以LP公司为研究对象,基于新三板挂牌的政策要求和实践标准,指出LP公司挂牌前存在的财务规范问题。最后本文针对LP公司提出了对应的财务规范措施,并展现了 LP公司财务规范取得的效果。本文总结的财务规范审核实践标准及提出的相应的规范措施,一方面帮助LP公司扫清挂牌障碍,顺利实现新三板挂牌;另一方面帮助筹备在新三板挂牌的中小企业更合理地配置有限的企业资源,明确财务规范的方向和目标,减少挂牌过程中的障碍,顺利通过新三板挂牌并实现企业投融资和股权转让等目的。
[Abstract]:In December 14th 2013, the State Council issued a document clearly stating that the new third board has become a nationwide securities exchange, marking the expansion of the new third board market to the whole country. The expansion of the new third board pilot project has enabled more and more small and medium-sized enterprises to enter the capital market for direct financing. On the one hand, the new three boards have perfected our capital market and formed a multi-level capital market framework in our country; on the other hand, through price discovery and the introduction of venture capital, we have enhanced the financing capacity of listed enterprises. The new third board has experienced almost crazy development, and the number of listed companies has increased dramatically. At the same time, the regulation of the new third board has also entered a new cycle, the theme of this cycle is to control risks and maintain stability. This means that all practices that run counter to this theme must be tightened or even stopped, meaning that the threshold for listing the new third board is quietly changing. There are many small and medium-sized enterprises in our country, due to factors such as the development process, the way of management and the Chinese characteristics, etc. Problems in financial regulation have become the focus and difficulty of many small and medium-sized enterprises in the process of listing the new third board, and even become the pain point of the listed company. Therefore, in the process of preparing for the new third board listing, thoroughly, It is of great practical and theoretical significance to solve the financial standard problem of small and medium-sized enterprises to be listed completely. This paper chooses a typical manufacturing company to be listed. That is, LP Co., which focuses on solar water heater manufacturing, as the research object, applies the relevant theoretical knowledge of financial specifications, comprehensively and systematically analyzes the financial situation of LP Company, based on the new three boards listing practice standard summarized in this paper. The paper points out the problems existing in the financial regulation of LP Company, and then solves the problems, and helps LP Company to successfully implement the new third board listing. This paper consists of five parts. Firstly, this paper describes the research background and significance of the paper. This paper introduces the new three boards listing standards and related theories. Thirdly, according to the case of success or failure of the new three boards, from the point of view of the object three elements of the financial standard (that is, enterprise financial management authority, enterprise financial personnel), 4th, this paper takes LP Company as the research object, based on the new three boards listing policy requirements and practice standards, Finally, this paper puts forward the corresponding financial regulation measures for LP company. This paper summarizes the auditing practice standard of financial standard and the corresponding standard measures, on the one hand, it helps LP company to clear the listing obstacle and realize the new three boards listing smoothly. On the other hand, to help small and medium-sized enterprises that are preparing for listing on the new third board to allocate their limited enterprise resources more rationally, to clarify the direction and objectives of financial norms, and to reduce the obstacles in the listing process. Smoothly through the new three-board listing and achieve corporate investment and financing and equity transfer purposes.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

【相似文献】