A Case Study On Financial Problems Of A Company's Being Listed In NEEQ

Since in December 2013,NEEQ has completed the formal expansion,and more and more small and medium-sized enterprises listed on the "NEEQ" has entered the capital market for direct financing.By 2016 at the end of the third quarter,"NEEQ" listed number has reached 9122."NEEQ" is aimed at service innovation companies and the growth of public companies in China in small and medium-sized.Due to its structural characteristics and restrictions,these companies share many common standard financial problems,which are easy to block the way of listing.Even more,this can affect the listing results.Therefore,in the process of preparing a listing on the "NEEQ",thoroughly and completely solving the financial problems of the enterprise is of vital significance.This article selects a medium-sized enterprise in robot industry A company,which is planning to list on the "NEEQ",as the research objection.First of all,this article has a deep research of the capital market from home and aboard from the theoretical aspect.Then it discusses some basic problem of the "NEEQ" in details,introducing the function orientation of the condition,characteristics and the listing process of "NEEQ".On the basis of theoretical knowledge,combined with the specific case of A company,the application of the theory of financial management and accounting related knowledge,it has a comprehensively and systematically analysis of the process of A company listed in related-party transactions,internal control defects,tax risk,equity structure,asset valuation methods choice of financial situation and existing problems of the specific analysis,and corresponding advice.Through the case analysis of A company,the author summarized some enlightenment in financial problems of listing.The author puts forward that companies which have plans to list in "NEEQ" should perfect its system from at list four aspects,namely optimizing equity structure,perfecting the internal control,perfecting tax related transaction authorization,approval,accountability,and the information disclosure mechanism.They should also pay attention to the standardization of financial accounting and make sure that its production and management process are legal and of compliance.Only by doing so willit provide a good financial environment for the development of the company,and bring convenience to the listing process.