上櫃是每一個企業家的夢想，因為這代表著企業到達了一定的規模。但是在上櫃的過程裡除了要考量到營收的成長更要做好財務的規劃，因此會計師的角色成為了企業能否成功上櫃的導師。
本個案公司乃是一被輔導上櫃的企業。該企業在申請上櫃的過程中，面臨到策略面、財務面與組織面的問題。在策略上個案公司如何去創造核心的競爭力，在財務上企業該如何做好上櫃前與上櫃後的長期與短期規劃，組織面上，如何調整組織的結構與內控的機制讓企業效率增加。而在這個過程中，會計師如何去輔導企業達成目標與成效之評估，也是本論文關心的重點。
本研究以製業產業之個案公司做為分析對象，將以介紹製藥產業的環境與企業本身的內部狀況。在透過訪談的方式探討上櫃的過程與會計師在其中所扮演的角色。研究結果發現，本個案公司在上櫃的過程中面臨到業務歸屬混淆、員工行為難以控制與觀念溝通困難的三個難題，而這三個問題是在上櫃的過程中所衍伸出來的。同時上櫃之後個案公司也獲得了四項好處1.市佔率提升；2.管銷費用降低、研發經費增加；3.吸引人才、員工流動性低；4.核心能力之確立；5.流程簡化 營業費用降低；6.應收帳款週轉率上升。另外會計師在其中不僅幫助財務的規劃，同時也進行策略的擬定與內控的組織調整。

To be listed in the OTC market is the dream of every entrepreneur, because it means the success of a company. To be listed in the OTC market, finance and sales are the most important factors, and the accountants play an important role in being listed in the OTC market.
The case study focus on medical company which was listed in the OTC market, and this paper focuses on strategy, finance and the structure of the company when it applied to be listed in the OTC market. The strategy is about how to create the core competency and balance the long term and short term expenses. Besides, the role of accountants in applying to be listed in the OTC market is also an issue in this paper.
The content of the paper is about introducing pharmacy industry and Center Laboratories. This paper used face to face interview with the accountant, president and chair man to get information. We find three problems which are “chaos of the responsibility””control the behavior of employees” and”communication problems” when Center Laboratories applied to listed in the OTC market. And there are four merits in being listed in the OTC market. 1. Increase of market share 2. Decrease of administrative expenses 3. Increase of employees’ qualities 4. Create core competency.5. Simplify the operation process.6.Enhance the AR ratio. Besides, accountants helped the Center Laboratories to frame the strategy and plan the finance and just like a tutor in this case.

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