基于参仙源造假案的新三板企业财务问题分析

Analysis of Financial Problems of New OTC Enterprises Based on the Case of Shenxianyuan Fraud

摘要: 近年来，新三板市场的崛起，极大地激发了中小企业创新创业的动力，在解决中小企业的融资问题中发挥了积极的作用。然而在新三板市场的运行过程中，诸多财务问题逐渐显露。本文以参仙源造假案为例，分析新三板市场的财务造假问题，并为其提出对策与建议。

Abstract: In recent years, the New OTC Market has swept across the country, greatly stimulating the motiva-tion of SMAs for innovation and entrepreneurship, and playing a positive role in solving the financ-ing problems of SMAs. However, during the operation of the New OTC Market, many financial prob-lems gradually emerged. Taking the Shenxianyuan fraud case as an example, this paper analyzes the financial fraud in the New OTC Market, and puts forward countermeasures and suggestions for it.