中小企业IPO财务问题及应对策略研究
A Study on the Financial Problem and Coping Strategies of Initial Public Offerings in Small and Middle-sized Enterprise
Abstract
企业的发展离不开充足的资金支持，尤其是在当前我国的经济发展大环境之下，企业之间的竞争已经越来越激烈，技术的更新、人力资源的储备、业务流程的优化以及规模经济的实现，都需要更为充足的资本的支持。随着我国的证券资本市场的逐步完善，尤其是创业板和中小企业板相关规则的正式出台和完善，我国的中小企业开始逐步摆脱了单一的依靠银行的债务融资方式满足自身资本需求的现状，而首次公开募股（InitialPublicOfferings，简称IPO）开始成为了越来越多的中小企业讨论和关注的一个话题。但是，由于我国的中小企业普遍存在对财务管理不规范的现象，这也导致了不少企业在IPO的过程中遭遇失败。 本文旨在帮助我国中... The development of the enterprise without sufficient capital support, especially in the current economic development of our country under the environment, the competition between enterprises is getting more and more fierce, technical updates, human resources reserve, business process optimization and the realization of the scale economy, the need for a more abundant capital support. Along with Chi...