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zhong xiao qi ye xin san ban gua pai cai wu gui fan wen ti qian jian yi sheng wu zhi yao xing ye ab gong si wei li
Author(s): 
Pages: 61-66
Year: Issue:  14
Journal: Finance and Accounting Monthly

Keyword:  生物制药行业新三板财务规范性挂牌;
Abstract: 尽管新三板对于申请挂牌企业未设定财务指标门槛,但财务规范性仍然是监管部门审查时重点关注的事项之一。生物制药行业具有规模普遍偏小、研发投入不足、产业集中度低、竞争激烈的基本特征,通过对该行业AB企业进行分析,指出其在挂牌新三板时存在的关联交易、收入确认、研发费用、内控体系、税收、持续经营能力等方面财务规范性问题,并提出相应的对策建议。
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