“新三板”企业财务业绩评价——基于其转板上市可行性的研究

“新三板”企业的财务业绩评价
——基于其转板上市可行性的探究
 

摘要

中国的现代资本市场的发展晚于西方资本主义国家。随着2006年中关村科技园非上市公司股份报价转让系统和2009年中国创业板的相继建立，我国资本市场初步完成了主板、创业板、三板的三级结构的初步搭建。2011年伊始，非上市公司股份报价系统的扩板提议成为热门话题。我国的非上市股份报价系统是三板市场不可缺少的组成部分，它对以后发展建设全国性的场外市场有极其重要的作用。 本文以中关村非上市公司股份转让系统为切入点，在介绍了国内外资本市场结构和三板市场发展情况后，分别对我国新三板市场和新三板企业代表——久其软件的财务业绩进行分析，旨在为新三板和主板、创业板之间转板绿色通道的搭建提供经验证据。
关键词：代办股份转让系统 业绩评价 转板上市

Performance Evaluation of Companies in
China Stock Transfer Agency System
——A Study on the Possibility
of Their Public Listing
 

ABSTRACT

The capital market in China is much younger than those in the Western countries. However, with the establishments of Zhongguancun Science Park Stock Transfer Agency System in 2006 and the second-board market in 2009, China is on her way to set up a multi-level capital market, which is mainly consist of main-board market, second-board market and OTC market. Early in the year 2011, the expansion proposal of Stock Transfer Agency Market became a hot topic. China Stock Transfer Agency System, which is regard as the foundation of a national OTC market, is an essential part of our capital market. This paper made an introduction about domestic and foreign capital markets, and then focused on Stock Transfer Agency System in Zhongguancun Science Park .After evaluating the financial performance of those quoted firms in this market, it discussed the possibility of forming a “green channel” for those compliant companies to go public.

Keywords:  Stock Transfer Agency System    Performance Evaluation   Public Listing

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