关于并购重组中若干问题的探讨

随着我国资本市场建设的不断深入,除IPO发行股票外,选择并购重组方式上市的企业逐渐增多.针对集团整体上市、借壳上市等并购方式,我国政府部门陆续发布了一系列的相应规范.笔者从信息披露、财务核算、股份发行对价三方面,对目前并购重组实务中仍存在的一些重点问题进行了阐述并提出了完善建议供相关部门参考,以期进一步完善我国资本市场的制度建设,营造公开、公平、公正的证券化市场.

A Discuss on Problems in Mergers and Acquisitions

With the deeply development of our country＇s capital market, there are more and more companies choosing to be listed by mergers and acquisitions besides initial public offering. So our government＇s departments successively issue a series of related regulations for listing as a whole and backdoor listing. In the aspect of information disclosure, financial accounting and consideration of share-issuing, I elaborate on some material problems existing in mergers and acquisitions in practice and put forward some suggestion for related departments to reference, expecting it can improve our country＇s capital market system which can create an open, objective and fair security market.