民營企業(yè)借殼上市的效果分析——以S公司為例.pdf

1、獨(dú)創(chuàng)性聲明本人聲明所呈交的學(xué)位論文是本人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。據(jù)我所知，除了文中特別加以標(biāo)注和致謝的地方外，論文中不包含其他人已經(jīng)發(fā)表或撰寫過的研究成果，也不包含為獲得座徽大學(xué)或其他教育機(jī)構(gòu)的學(xué)位或證書而使用過的材料。與我一同工作的同志對(duì)本研究所做的任何貢獻(xiàn)均已在論文中作了明確的說明并表示謝意。學(xué)位論文作者簽名：李穆構(gòu)簽字日期：善016年s月砝日學(xué)位論文版權(quán)使用授權(quán)書本學(xué)位論文作者完全了解岐?jiǎng)h有關(guān)保留、使用學(xué)位論文

2、的規(guī)定，有權(quán)保留并向國家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和磁盤，允許論文被查閱和借閌。本人授權(quán)刪可以將學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)制手段保存、匯編學(xué)位論文。(保密的學(xué)位論文在解密后適用本授權(quán)書)學(xué)位論文作者簽名岳穆確簽字日期：砂【6年上月礎(chǔ)日導(dǎo)師簽名：簽字日期：淑月彳彳擴(kuò)(爿年欲丫一礦6期弋加IfIp__lI，Title：TheAnalysisontheEffectofthePrivateE

3、nterprisesBackdoorListingTakingSCompanyasanExampleProfessionalFields：MasterofProfessionalAccountingApplicant：LiMengmeiSupervisor：ZhouZejiangABSTRACTPrivateenterpriseisthecorestrengthtopromoterapiddevelopmentofChina’Secon

4、omic，buttherearesomeflawsintherealworldofprivateenterpriseitselfsuchasahighriskbusiness，asmallscale，lessownfunds，poorabilitytowithstandrisksandthelevelofcreditisnotenough，andSOonAccordancewiththerelevantstatistics，itshow

5、sthatthereareabouttwothirdsofprivatecompaniesdonothaveaccesstocreditguarantees，andforthosecompanies晰mhighearningsareconcemed，ofwhichonlyonetllirdoftheenterpriseshavecreditguaranteesAlthoughpfivateenterprisesachievedrapid

6、development，buttherearestillmanyfactorsthatlimittheirdevelopment，whichisakeyfactorinfmancingThroughthebackdoorlistingwillhelpprivateenterprisestoobtainlongtermdevelopmentoflowcostfundsfromthelargecapitalmarketsandincreas

7、eitsinfluence，italsohelpenterprisestoimprovetheirinternalmanagementForprivateenterprises，thestudyinvestigatedthetheoryandoperationofthebackdoorlistingwillbegreatnecessityandsignificanceThisdissertationbasedonthecaseofSco

8、mpanyandanalyzedsystematicallytheantecedentsandconsequencesofbackdoorlisting，itMawssomeinsightsandrevelationsaboutthebackdoorlistingFirstofall，thisdissertationdescribesthebackgroundandsignificanceofthestudy，summarizesthe

9、relevanttheoreticalresearchindifferentcountries，andpointsouttheresearchideasandframeworkofthepaperThenitintroducesthebackdoorlistingoftherelatedtheoryandbasicoperationprocess，mainlyincludesthebackdoorlisting，shellresourc

10、eandshellcompanies，andcomparingthem謝mtheIPO，itintroducesthecurrentpolicy，enterprisemergerandtheacquisitionrelatedtheoreticalbasisThenitdescribesthestatusquoofChinasprivateenterprisesandthereasonsfortheselectionofbackdoor