A公司新三板市场融资案例分析

发布时间：2018-04-10 10:44

本文选题：新三板　+ 融资　；参考：《河北师范大学》2017年硕士论文

【摘要】：钢结构建筑因具有强度高、自重轻、施工周期短、可塑性强、应用领域广等大量优点,在世界各国得到广泛应用。钢结构建筑被誉为21世纪的“绿色建筑”,符合国家发展节能省地建筑和经济持续健康发展的要求,受到了国家的高度重视,被列为住建部十大新技术之一。A公司作为钢结构行业的民营中小企业,面临着巨大的发展机遇,但由于其资金的来源主要为自有资金以及银行贷款,发展受到资金短缺的限制。新三板的推出,为A公司破解融资难题提供了现实可能性。通过新三板,A公司不仅可以拓宽融资渠道,还可以提升企业知名度。本文基于券商的视角,在对A公司实地调研的基础上,找出A公司在新三板挂牌过程中存在的主要问题,提出解决办法和思路,为其他中小企业提供借鉴。本文共分为五部分:第一部分进行行业和公司介绍,通过对钢结构行业的规模介绍,得出钢结构行业发展前景可观的结论,接着对公司的历史、主营业务、人员构成以及公司组织结构进行详细分析,为下文做铺垫;第二部分是本文的重点分析部分,即A公司新三板挂牌资格条件分析,主要依托笔者在证券公司实习期间参与企业调研的经历,通过将企业现状与《全国中小企业股份转让系统业务规则(试行)》中的五个限定条件进行对比,按照发现问题→分析问题→解决问题的思路对企业进行分析,并给出问题解决方案;第三部分主要解决A公司在上市过程中存在的主要问题,如公司固定资产权属存在纠纷、成本结转进度与收入确认进度不一致、关联业务收入占比过高等;第四部分主要分析A公司上市后影响持续经营的因素,比如税收优惠风险、公司治理风险、实际控制人不当控制风险等;第五部分对本文案例分析进行总结归纳,提出论文的不足并进行展望。
[Abstract]:Due to its advantages of high strength, light weight, short construction period, strong plasticity and wide application fields, steel structure has been widely used all over the world.The steel structure building is praised as the "green building" in the 21st century, which accords with the requirements of the national development of energy-saving, land-saving architecture and sustainable and healthy economic development, and has been highly valued by the state.Company A is listed as one of the ten new technologies in the Ministry of Housing Construction. As a private small and medium-sized enterprise in the steel structure industry, it is faced with great development opportunities. However, the development of the company is limited by the shortage of capital because its source of funds is mainly from its own funds and bank loans.The launch of the new three-board, A company to solve the financing problem provides a realistic possibility.Through the new three-board A company can not only broaden financing channels, but also enhance the visibility of enterprises.In this paper, based on the perspective of securities firms, on the basis of the field investigation of company A, we find out the main problems existing in the process of listing the new third board, and put forward solutions and ideas for other small and medium-sized enterprises.This paper is divided into five parts: the first part introduces the industry and the company, through the introduction of the scale of the steel structure industry, draw the conclusion that the steel structure industry development prospect is considerable, then the history of the company, the main business,The composition of the personnel and the organizational structure of the company are analyzed in detail to pave the way for the following; the second part is the key analysis part of this article, that is, the analysis of the qualification conditions of the new third board listing of company A,Mainly relying on the author's experience of participating in the enterprise research during the practice period of the securities company, by comparing the present situation of the enterprise with the five qualified conditions in the Business rules of the National small and Medium-sized Enterprises share transfer system (try out),According to the train of thought of finding and analyzing the problem and solving the problem, the enterprise is analyzed and the solution is given. The third part mainly solves the main problems in the listing process of company A, such as the dispute over the ownership of the company's fixed assets.The progress of cost carry-over is inconsistent with the progress of revenue recognition, and the proportion of related business income is too high. The fourth part mainly analyzes the factors that affect the continuing operation of company A after listing, such as tax preference risk, corporate governance risk, etc.The fifth part summarizes the case analysis of this paper, puts forward the deficiency of the paper and looks forward to it.
【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F426.31

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