新三板挂牌过程中企业无形资产出资问题解析

An Analysis of the Investment of Intangible Assets for New Three Board Listed Enterprises

在新三板挂牌过程中,中小企业用无形资产出资时常因产权归属、出资不实、出资程序瑕疵、用于出资的无形资产占比过高等问题而影响挂牌。以《全国中小企业股份转让系统股票挂牌条件适用基本标准指引(试行)》为主要依据,通过实证分析,提出企业采用货币资金或用其他资产置换和减资这两种措施,可有效解决以上问题,避免影响挂牌进程。

The article made an empirical analysis of the intangible asset contribution of the new three-boardlisted companies based on the Basic Standard Guidance for the Application of Stock Listing Conditions inNational Equities Exchange and Quotations. It concludes that in the new three board listing process, small andmedium enterprises may encounter problems of ownership, false capital contribution, faulty investmentprocedures or improperly high proportion of investment of intangible assets. Monetary assets or other assetssubstitution and capital reduction are two effective solutions to the problems discussed so that the listingprocess goes successfully.