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1、内容摘要随着我国经济发展模式转变和产业结构升级的推进，需要大量资本的支持。但是囿于国内多层次资本市场尚未成型，多方仍在苦苦追求。大量的民营企业因在国内资本市场融资而不得，纷纷绕道境外间接上市。本文正是基于此，在第一章阐述境外间接上市中的各种基础知识，如概念、上市主体、间接上市的基本类型；在第二章着重分析造壳和买壳上市两种境外间接上市的框架和操作路径，并结合实际的案例详细指出在操作中需要特别注意的细节问题；在第三章主要是分析在境外间接上市中运用特殊目的公司（SPV）监管问题，由此分析特殊目的公司概念及其与离岸公司的区别；在第四章着重分析近年来在境外间
2、接上市过程中运用最多的VIE结构，简要分析境内权益控制模式，接着讨论协议控制模式内涵、各种风险和对其处理及法律建议。本文试图梳理我国公司在境外间接上市中的基本操作路径，以期在实践技艺上有所助益。与此同时，本文更加关注我国公司运用SPV和VIE结构法律问题，对现实有较强的关照。关键字：境外间接上市；造壳上市；买壳上市；特殊目的公司；协议控制1AbstractWiththetransformationofChina’seconomicpatternandtheupgradingofindustrialstructure,itrequiresalotof
3、capitaltosupport.Confinedtothefactthatthemulti-levelcapitalmarkethasnotyetformed,therelatedpartiesarestillstrugglingforthatgoal.Alargenumberofprivateenterpriseshavetofinancethroughindirectoverseaslisting,fornotbeingabletogetinvestmentindomesticcapitalmarket.Thisthesisisbasedon
4、thatfact,andthefirstchapterresearchesintosomebasicknowledgeofindirectoverseaslistingsuchastheconceptofindirectoverseaslisting,listingsubject,basictypesofindirectoverseaslisting.Thesecondchapterfocusesonanalyzingtheframeworkandoperationpathofindirectoverseaslisting,whichinclude
5、back-doorlistingandgoingpublicthroughbuyingashell.Atthesametime,combinedwithpracticalcases,itpointsoutsomedetailswhichareworthspecialattentionduringoperation.Thethirdchaptermainlydiscussesthesupervisionissuesofutilizingspecialpurposevehicle(SPE)intheprocessofindirectoverseasli
6、sting,thusanalyzingtheconceptofSPVanddifferencesbetweenSPVandoffshorecompany.Thefourthchapterfocusesonanalyzingthevariableinterestentity(VIE)structure,whichiscommonlydeployedintheprocessofindirectoverseaslistingofChinesecorporations,talksaboutbrieflythecontrolmodeofdomesticass
7、ets,andthendiscussesthemeaningofVIE,variousrisks,measurestodealwithVIEandlegaladvice.Inordertooffersomehelpinpracticalarts,thethesisattemptstosortoutthebasicoperationpathofindirectoverseaslistingofcompaniesinChina.Atthesametime,thethesispaysmoreattentiontoChinesecorporations’l
8、egalissuesinutilizingSPVandVIEstructuretoreflectonthereality.
