降低金融监管成本促进吉林省新兴成长型企业融资的对策——来自美国JOBS法案的经验借鉴

Suggestions on Relax the Financial Regulation to Promote Emerging Growth Company Development

吉林省经济发展需要依托新兴成长型企业实现产业结构升级,作为普惠金融发展试点省份,吉林省应在促进新兴成长型企业融资成本上实现金融监管的创新。本文在借鉴美国发布JOBS法案促进新兴成长型企业的发展经验基础上,从降低财务报告的要求、建立注册登记说明书草案制度、规范新兴成长型企业的高管薪酬制度、谨慎放松相关会计准则和审计准则的要求、增加与分析师的沟通等方面,对吉林省发展新兴成长型企业融资制度建设提出了政策建议。

Economic growth of Jilin province needs emerging growth company to complete industrial structure up-grade. As the pilot of inclusive finance,Jilin province should realize financial regulation innovation. This paper arguesthat Jilin financial regulator should relax the regulation burden on emerging growth company. Based on the experienceof American JOBS Act,this paper gives the follow policy implications： relaxing financial reporting requirements; estab-lishing draft registration statements; regulating executive compensation disclosures; prudentially relaxing accountingand auditing rules requirements; increasing the communication with analysts.