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我国股市在2015年的跌宕起伏,经历了第九次IPO暂停重启,一定因素上是因为上市公司财务情况不容乐观。上市公司上市前后盈利能力波动给投资者带来风险,而且也不利于股票交易市场稳定发展。本文结合我国创业板上市公司上市前后的经营情况、财务状况等综合分析得出上市后几年较上市前企业的盈利能力出现下降成为越来越普遍现象。本文选取了三个创业板上市样本公司前后的盈利情况进行分析,并根据公司现状提出改进的建议,为我国创业板市场的完善提出相关政策建议。
The ups and downs of China’s stock market in 2015, experienced a ninth IPO suspension, a certain factor is because the financial situation of listed companies is not optimistic. The volatility of profitability of listed companies brings investors risk before and after the listing, but also not conducive to the stable development of the stock exchange market. Based on the comprehensive analysis of the business situation and financial status of GEM listed companies in our country, this paper finds that it is more and more common for the profitability of listed companies to decline before the listing in a few years. This paper analyzes the profitability of the three GEM-listed companies before and after the analysis of the situation and make recommendations for improvement based on the status quo of the company to make policy recommendations for the improvement of China’s GEM.