最近一些外媒质疑中国新兴产业公司赴美上市普遍采取的“可变利益实体”法律架构模式,认为这个法律结构引发了很多中国公司的假账丑闻。“可变利益实体”的法律结构最初是新浪网赴美上市时候采用的。当时,中国还没有加入世界贸易组织。为了帮助一些新兴的企业发展与赴美上市融资,资本市场专家设计了一个变通的灵活机制。就是在海外成立一家壳公司,壳公司与内资的 Recently, some foreign media questioned the “variable interest entity” legal structure model commonly adopted by China’s emerging industries and companies in the United States and considered that this legal structure triggered a false accounting scandal on many Chinese companies. “Variable interest entity ” legal structure was originally used when Sina went to the United States to market. At that time, China had not joined the World Trade Organization yet. In order to help some emerging enterprises to develop and go public in the United States, capital markets experts have designed a flexible and flexible mechanism. It is overseas to set up a shell company, shell company and domestic capital