众所周知,二板上市公司大都是高科技、高成长的中小公司,许多方面和国际惯例直接接轨,因而我国现有财务政策和会计制度将受到很大的冲击,必须作出相应调整,试述如下。一、提高无形资产入股比例《公司法》规定,土地使用权以外的无形资产,只能占注册资本的２０%以下。为鼓励二板 As we all know, second-board listed companies are mostly high-tech and high-growth small and medium-sized companies. Many aspects are in direct conformity with international practices. Therefore, the existing financial policies and accounting systems in our country will be greatly affected and adjustments must be made as follows. First, to increase the proportion of intangible assets, “Company Law” provides that, except for land use rights of intangible assets, accounting for only 20% of the registered capital below. To encourage the second board