论文部分内容阅读
在现时的多层次资本市场体系的构架下,对于尚未达到主板上市标准的中小企业来说,如何通过创业板这个直接融资场所,使企业在发展期保持资金链运转顺畅,促进企业的发展壮大是一个重要的课题。本文对创业板的财务特点从五个方面进行了分析,同时对筹备创业板IPO的中小企业财务策划提出了针对性的建议。
Under the framework of the current multi-level capital market system, for small and medium-sized enterprises that have not yet reached the standard of listing on the main board, how to make the operation of the capital chain smooth and promote the development and growth of enterprises through the direct financing of GEM? An important issue. This article analyzes the financial characteristics of GEM from five aspects, and at the same time puts forward some pertinent suggestions to the financial planning of SMEs preparing IPO for GEM.