Research On The Financial Regulation Of The New Three Board Listing Of CW Company

Since December 14,2013,three new board expansion to the country since the new three board listing the number of enterprises increased rapidly,by the end of2016,the number of listed companies exceeded 10000,the new board has become an important part of China's capital market,to make up for the capital market at the bottom of the Pyramid problem,increase the financing channel of small and medium-sized enterprises.But with the increase of listed companies the new board of listed companies more and more stringent regulation,especially in 2016 such a "regulatory",in the aspect of supervision is put forward from quantity to quality management objectives,the listed company intends to say is higher standards,more stringent requirements and challenges.However,due to the characteristics of small and medium-sized enterprises operation and management,making the most of enterprises remain in the family management mode,in the listing process,the company all exposed many flaws,which is the financial norm A ring is also important,before listing rectification difficulties,financial problems will greatly hinder SMEs successfully listed on the new board.In this context,the research listed financial audit has become a very meaningful research field now.Therefore,the financial problems in the process of listing summary,and put forward the measures and countermeasures accordingly,to be listed on the small and medium-sized enterprises to provide necessary reference to appear.The automotive industry of CW company based on the equipment warranty in the automobile market as the research object,firstly the domestic and foreign literature on OTC capital market construction and listing of normative issues were reviewed and put forward the research significance;secondly,the accounting standard,the new board are summarized,focusing on analysis of the Listing Rules and financial the focus of the audit of three new board;third,introduced the CW company's characteristics and the status quo.Fourth,analyze the case of CW company,analyzes its competitiveness in the industry,listing the feasibility of accounting norms and exposure listed on the new board in question.The study found that CW in the listing process there is a problem of accounting based accounting,internal control is not perfect,tax problems,financial problems and financial management of the personnel occupation related parties.Fifth,in front of CW company in Hang All accounting problems exposed in the process of brand one puts forward some improvementmeasures and suggestions.Finally,summary and Prospect of the research questions,in order to provide some reference for are listed in the process or the actual financial work will pressure listed company.