1. The financial management system of listed companies is stricter and more standardized than that of non-listed companies. Because the financial statements of listed companies are public and need to be true and rigorous; Most unlisted companies are private enterprises, so the financial statements are not public.
2. Improve the accounting organization system and institutional setup of listed companies, and set up the post of head of accounting institutions to be responsible for organizing the company's financial management and accounting work. The person in charge of the accounting institution shall be appointed or dismissed by the board of directors in accordance with the prescribed qualifications; Most non-listed companies only have the same accounting status.
3. The listed company will have an internal financial accounting analysis system. Formulate the analysis method of financial indicators, regularly check the implementation of financial indicators, and analyze the existing problems and reasons; Unlisted companies may not do this.
The essence of a listed company is a joint-stock limited liability company, which has the general characteristics of a joint-stock limited company, such as the limited liability of shareholders, the separation of ownership and management rights, and the participation of shareholders in the company's decision-making by electing the board of directors and voting. However, the biggest feature of listed companies, which is different from ordinary companies, is that they can use the securities market to raise funds and widely absorb social idle funds, thus rapidly expanding the scale of enterprises and enhancing the competitiveness and market share of products. Therefore, the listed company's capital stock expansion ability and market competitiveness are stronger than those of ordinary companies.
There are some differences between listed companies and unlisted companies:
1. Listed companies have stricter requirements for financial disclosure than unlisted joint-stock companies;
2. The shares of listed companies can be listed on the stock exchange and traded freely (all or part, each country has different systems), while the shares of unlisted companies cannot be traded on the stock exchange;
3. The accountability systems of listed companies and unlisted companies are different;
4. The conditions for listing a listed company are: the company has been established for more than 3 years; Its total share capital is more than 50 million yuan; The number of shareholders with a holding value of more than 65,438+0,000 yuan shall not be less than 65,438+0,000.
5, listed companies can get the right to integrate social resources (such as public offering of shares) non-listed companies do not have this right.