移动互联网企业境内上市问题探讨_兰邦华.pdfVIP

Abstract: The growing importance of Mobile Internet companies makes their overseas listing a prominent issue. The reason underlying overseas ?oatation lies in the regulatory barriers these companies confront in case they shall choose to list in A-share market. The legal barriers include independent management, the ascertainment of person with ultimate control, the legitimacy of VIE, the constancy of principal business, legal substance of PE investment and equity incentive, the use of proceeds and investment scheme. The accounting regulatory barriers mainly refer to as the impropriety of strate