摘要
借壳上市这种方式自从在资本市场出现以来,经过不断的发展,在实证界和理论界都获得越来越多的关注。本文就借壳上市这一主题为切入点,搜索、整理与该主题相关的文献,从借壳上市的动因和经济后果,壳公司特征及其价值四个方面对国内外文献进行综述。基于此,提出目前研究中存在的局限性及未来研究可能的探索方向。
Since the emergence of the capital market, after continuous development, the backdoor listing has obtained more and more attention in both the empirical and theoretical circles. This paper takes the theme of backdoor listing as the starting point, searches and organizes the literature related to the subject, and summarizes the domestic and foreign literature from four aspects: the motivation and economic consequences of the backdoor listing, the characteristics of the shell company and its value. Based on this, the limitations existing in the current research and the possible exploration directions of future research are proposed.
作者
万许元
WAN Xu-yuan(Accounting College,Anhui University of Finance&Economics,Bengbu 233030,China)
出处
《价值工程》
2019年第7期187-189,共3页
Value Engineering
基金
国家自然科学基金项目
"国有企业多元治理逻辑
董事会行为合法性与企业可持续成长"(71572001)
刘银国
关键词
借壳上市
壳公司
壳价值
壳资源
backdoor listing
shell company
shell value
shell resource
