我国创业板市场当前运行状况的分析解析跟评价;审计学.pdfVIP

我国创业板当前运行状况的分析与评价 审计学 胡菲 089104361 指导教师：戴新民 教授 摘 要 全球经济发展的实践证明，创业板市场在推动全球新经济的发展、促进我国中小 企业，特别是中小型高新企业的发展、提升我国经济实力和科技竞争力中已起到了不 可替代的重要作用。随着我国经济快速增长和产业结构的优化升级，对我国创业板市 场当前运行状况的研究、分析很有必要。 本文研究的过程是首先通过阅读大量文献资料来了解创业板市场的概念及其当 前运行状况，对比主板和中小企业板来看其特征，并搜集我国创业板市场首批28 家 上市公司的一些数据来分析创业板当前运行状况。接下来根据国家当前宏观经济政 策，运用规范性研究方法对我国创业板市场提出几条评判标准，并对照这些标准对我 国创业板市场当前运行状况进行评价，得出结论是，基本符合标准，但仍然有一些不 足之处，如：常规财务指标基本达标，但没有设定创业板专门的财务指标；创业板支 持高新技术企业，但缺乏严格的资质审核；创业板能够引领战略新兴产业，但也导致 部分产业产能过剩。最后针对这些不足，提出一些完善我国创业板市场运行的建议。 关键词：创业板市场 运行状况 评判标准 建议 共30 页 第1 页 The analysis and evaluation of the current operational status of Chinese growth enterprise market Abstract The practice of the global economic development has proved that the GEM has played an irreplaceable role in promoting the development of the new global economy, promoting the development of Chinese small and medium-sized enterprises, particularly small and medium-sized high-tech enterprises, upgrading Chinese economic strength and technological competitiveness. With Chinese rapid economic growth and the upgrading of industrial structure, the study and analysis of Chinese GEM operating conditions is very important. The process of this study is that reading a lot of literature to understand the concept of GEM and its current operational status, understanding its characteristics by comparing the motherboard and the SME board. Then, collecting some data of Chinese Growth Enterprise Market of the first 28 listed companies to analyze the current running status of GEM. Thirdly, according to the countrys current macro-economic policies, using normative research methods to put forward several criteria on the growth enterprise market and evaluating the current health of Chinese Growt