摘要
近年,在"依法、从严、全面"监管下,深市并购重组市场呈现了新趋势。本文对2016年度深市上市公司涉及的"类借壳"、盲目跨界重组和"保壳式"重大资产出售等特殊重组方案进行了系统梳理,研究和评估可能存在的问题。最后,从完善规则制度和降低监管成本出发,提出了相关政策建议,以防范监管风险,提升监管效能。
In recent years, under the supervision of ＂according to law, strict and comprehensive＂, the Shenzhen M＆A market has shown a new trend. This paper systematically sorts out special M＆A plans such as ＂backdoor borrowing＂, blind cross-border M＆A and the sale of major assets to maintain the listing status, researches and evaluates possible problems involved in Shenzhen＇s 2016 listed companies. Finally, the paper brings out suggestions for improving the rules and regulations and reducing regulatory costs. It can guide the regulatory practice, prevent regulatory risks and enhance regulatory effectiveness.
出处
《证券市场导报》
CSSCI
北大核心
2017年第12期39-44,共6页
Securities Market Herald
关键词
借壳上市
跨界重组
重大资产出售
重组监管
backdoor listing, cross-border M＆A, sale of major assets, M＆A regulation
