主板与新三板企业并购重组对比分析.docxVIP

主板与新三板企业并购重组对比分析作者：金融行业研究员（曹国岭caoguoling）随着挂牌企业数量的激增，新三板企业被并购与主动并购事件也呈现井喷式的发展。截至2015年5月底，已有近100起新三板企业被并购重组，有超过60家新三板企业通过定向增发等方式主动发起并购，这一数量已超过2014年全年总数。自2014年以来《非上市公众公司收购管理办法》、《非上市公众公司重大资产重组管理办法》等适用于新三板企业并购的相关法规出台后，给予了新三板企业并购重组明确的规范性指引，同时与上市公司并购重组相比，也降低了对新三板企业并购重组的要求，客观上促进了新三板企业的并购重组浪潮。伴随着股转系统挂牌企业的基数不断增大，资金实力较强的新三板企业逐渐涌现，可以预见的是，新三板将成为中国企业并购的主战场。为此，笔者对主板上市公司与新三板企业收购、重大资产重组的主要差异进行梳理，供读者进行区分与比较。1.关于公司收购《上市公司收购管理办法》与《非上市公众公司收购管理办法》中关于公司收购的主要区分事项：2.关于公司重大资产重组《上市公司重大资产重组管理办法》与《非上市公众公司重大资产重组管理办法》中关于公司重大资产重组的主要区分事项：中小企业新三板投融资的基金化资本运作创新实战培训深度解析：新三板市场的监管政策、新三板挂牌操作实务要点、新三板资本运作、新三板投资攻略及产品设计、新三板财务和法律等热点难点问题▏第一讲 企业挂牌新三板的多元化投融资方式及资本运作▏第二讲 大数据视角下的新三板投资攻略及产品设计思路▏第三讲 新三板常见法律问题解析▏第四讲 新三板市场的监管政策、业务规则要点及最新政策方向解读▏第五讲 新三板挂牌财务问题的解析One hundred party knowledgeThe current and future periods, the development of the party staffs work principle is: adhere to the standards, and ensure the quality, improve the structure, Shen heavy development. this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work sixteen words policy, is an organic whole of dialectical unity, to fully understand and grasp the Kennedy. Adhere to the standard refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. Quality assurance, is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first.