东北证 券借壳上市问题研究会计学专业论文.docxVIP

merger is beneficial. The unique characteristic of this paper is that this study is base on one case, rather than a certain number of samples for analysis. We analyzed a wide range of issues based on this case making SMEs have a general understanding for backdoor listing problem, we also analyzed the advantages and disadvantages of backdoor listing to make useful decisions for Back Door Shangshi decisions. Key words: Merger ,backdoor listing ,Northeast Securities 目 录 中文摘要 ....................................................................................................................... I 英文摘要 ......................................................................................................................II HYPERLINK \l _bookmark0 一、引言 .......................................................................................................................1 HYPERLINK \l _bookmark1 （一）研究背景.......................................................................................................1 HYPERLINK \l _bookmark2 （二）研究意义.......................................................................................................2 HYPERLINK \l _bookmark3 1．推动了借壳上市理论与实践的结合..........................................................2 HYPERLINK \l _bookmark4 2．为非上市公司上市渠道提供更多选择......................................................3 HYPERLINK \l _bookmark5 3．为借壳上市的会计处理提出新的挑战......................................................3 HYPERLINK \l _bookmark6 （三）本文的主要内容和研究方法.......................................................................4 HYPERLINK \l _bookmark7 1．主要内容......................................................................................................4 HYPERLINK \l _bookmark8 2．研究方法......................................................................................................4 HYPERLINK \l _bookmark9 二、基本概念和原理介绍 ...........................................................................................5 HYPERLINK \l _bookmark10 （一）企业合并的概