Research On The Effectiveness Of The Financial Due Diligence Of Aaccounting Firm For New Three Board Listing Companies

The new three board is the first national securities trading venues in our country.The CSRC has repeatedly held meetings and urged the new three boards to develop in China’s capital markets.The necessary financial due diligence activities in the new three board process are also gaining more and more knowledge.Certified public accountants as the principal part of the implementation of financial due diligence about the new three board financial due diligence business naturally increased,certified public accountants are also actively project resources reserves,but with the increasingly strict censorship,new three board is also increasingly difficult to be successful,when companies pay the corresponding cost,without any return not listed succeed,will cause negative effect to the enterprise.Financial due diligence investigation has found that risk and confirm whether meet the requirements for the listed two effect,in actual work,the accounting firm for the problem of insufficient financial due diligence investigation emphasis,the failure of financial due diligence can make some before listing on the new three board does not have a correct value on the development of their own enterprises,listed on the project,and may even lead to bankruptcy.In order to improve the situation from the source,this paper studies the validity of the financial due diligence survey of A accounting firm,and sums up the general theory of whether A financial firm due diligence is effective.First of all,this paper summarizes the relevant theoretical basis of financial due diligence,the use of literature review and case analysis of these two research methods to analyze the new three board to be listed on the effectiveness of financial due diligence,from the effectiveness of financial information authenticity,The validity of the survey,the effectiveness of the future growth survey,the evaluation of the validity of the financial diligence of the firm A,the financial due diligence analysis of Company B through A firm,and found that the financial firm due diligence The main factors of efficiency are the competition pressure of the industry,the disparity of the professional ability of the investigators,the imperfect quality control procedures and the disagreement of the target companies,and the use of game theory relatedknowledge on the financial due diligence project team and the target company on both sides detailed investigation And the rough investigation and frankness and concealment of the strategic choice of game analysis,the two sides of the optimal choice,and finally,the current problems of A firm to make corresponding recommendations in order to improve the A accounting firm financial due diligence effectiveness.In the actual work of the new three board project,because each listed companies have their own characteristics,should be specific to the specific analysis,according to the actual situation of the target company,design financial due diligence program,simple and effective financial due diligence,do a good job to be listed on the financial due diligence work.