新三板挂牌企业的财务风险防控研究

Research on the Prevention and Control of Financial Risks of Enterprises Listed on the NEEQ Market

本文以我国新三板挂牌企业为研究对象,针对新三板挂牌企业财务风险频发的现象,通过财务风险的表现形式,从企业挂牌目的、公司治理、信息披露、关联交易、投融资等方面分析财务风险成因,提出科学构建公司治理结构、完善内部控制制度、优化投资活动和筹资活动、强化会计人员素质、加强信息披露管控力度等防控措施,旨在提升新三板挂牌企业的财务管理与风险防控水平。

Taking China’s NEEQ listed companies as the research object,aiming at the phenomenon that the NEEQ listed companies have frequent fi nancial risks,through the manifestation of fi nancial risks,from the purpose of corporate listing,corporate governance,information disclosure,related transactions,investment and financing,etc.,this paper analyzes the causes of fi nancial risks and proposes prevention and control measures such as scientifi cally constructing corporate governance structures,improving internal control institution,optimizing investment activities and fund-raising activities,strengthening the quality of accounting personnel and strengthening information disclosure control,in order to improve the level of fi nancial management and risk prevention and control of companies listed on the NEEQ.