Study Of Financial Specification For LP Company Based On NEEQ Standard

On December 14,2013,the state council issued clear that,NEEQ(National Equities Exchange and Quotations)became a national securities exchange.It marks a new expansion to the multi-level capital market in China.The expansion of the NEEQ makes more and more chance for small and medium-sized enterprises to enter the capital market and find direct financing.NEEQ on the one hand,perfects the multi-level capital market in China,on the other hand,through the price discovery,introduces risk investment,including the increase of capability of financing of listed companies.Since the expansion,the NEEQ has experienced almost crazy development,the number of listed enterprises increased dramatically,at the same time,the supervision of NEEQ has also entered a new cycle,the theme of which is to control the risk and remain stable.The change means anything contrary to the theme of the practice must be slow down,or even stop,and the listing threshold of NEEQ is quietly changed.Due to the development process,management and Chinese characteristics and other factors,many small and medium-sized enterprises in China are weak in financial accounting.And this becomes the weakness of most small and medium-sized enterprises on the road of listing on the NEEQ.Therefore,in the process of preparing a listing on NEEQ,solving the financial problems thoroughly and completely of these enterprises has vital significance.This article selects the manufacturing,which occupies the most companies listed on NEEQ,and choose LP company,which is a typical case of manufacturing,as the research object.This paper,based on the application of standard financial theory knowledge,and the summary of the NEEQ listing practice standards,pointed out the existing problems in the aspects of financial for LP company.Then help LP company solve those problems comprehensively and systematicly,and listing on the NEEQ successfully.This paper consists of five parts.First of all,this article elaborated the paper research background and research significance.Secondly,this paper introduces the summary of relevant theories of financial specification listed on the NEEQ.Thirdly,according to the case of NEEQ project success or failure,this paper sums up the standard of financial specification from three aspects.One aspect is financial management authorities;the second is corporate financial personnel;the last but not the least,levle of financial accounting.And then,this article select the LP company as the research object,points out its financial problems in the process of listing on NEEQ.Finally,this artical introduces the measures and effects of financial specifications for LP company listed on the NEEQ.This article summarizes the financial specifications to review the practical standards and put forward the corresponding normative measures.On the one hand to help LP company clear the obstacles of listing on the NEEQ;on the other hand,this can help these small and medium enterprises,which are prepareing for listing on the NEEQ,reduce barriers and achieve corporate investment and financing through the NEEQ.