1, existing for 2 years according to law;
2. The business is clear and has the ability to continue to operate;
3. The corporate governance mechanism is sound and its operation is legal and standardized;
4. The equity is clear, and the issuance and transfer of shares are legal and compliant;
5. Sponsor brokers to recommend and continuously supervise;
6. Audit opinions issued by accounting firms with securities audit qualifications are required to truly reflect the company's operating performance.
Second, the core points of the company's financial norms
1. Coordinate the audit institutions to thoroughly clean up the "two-year" accounting of the New Third Board of the Company, find out all irregularities and standardize them one by one, so that the standardized financial statements of the Company can correctly reflect the financial status and operating results of the Company, so as to meet the requirements of the Accounting Standards for Business Enterprises and the listing of the New Third Board.
2. Through further investigation and clearing of the company's business operation, financial management, accounting and tax payment behavior, coordinate the audit institutions to formulate the fiscal and taxation standard scheme for the company and guide the company's implementation, so that the company's fiscal and taxation behavior basically meets the requirements of listing on the New Third Board, laying a solid foundation for the company's smooth IPO or merger and reorganization.
3. Guide and improve the internal control system. Coordinate the audit institutions to investigate the company's internal organizational structure, basic processes of various business links, financial accounting, etc., and guide the company to design and formulate a set of internal control system in line with the company's business characteristics in accordance with the requirements of the Basic Standards for Internal Control of Enterprises, so as to strengthen the company's internal control and prevent management risks.
Extended data:
The "New Third Board" market originally refers to the unlisted joint-stock company in Zhongguancun Science Park as a pilot to enter the agency joint-stock system. Because the listed companies are all high-tech enterprises, which are different from the delisted companies of the original transfer system and the companies originally listed in STAQ and net system, they are vividly called "New Third Board".
The significance of the New Third Board is mainly aimed at companies, which will bring great benefits to enterprises and companies. At present, the New Third Board is no longer limited to unlisted joint-stock companies in Zhongguancun Science Park, nor to unlisted joint-stock companies in Tianjin Binhai, Wuhan Donghu and Shanghai Zhangjiang, but a national equity trading platform for unlisted joint-stock companies, mainly for small and medium-sized enterprises.
6543810.8, the comprehensive document of the CSRC supporting the development of the new third board market will be published soon, which will include institutional arrangements such as stratification. This will be the first time that the CSRC has made comprehensive arrangements for the development of the New Third Board.