借壳上市，是指借助上市公司的“壳”资源，通过收购与兼并的方式达到上市目的的一种股权或产权交易行为。国外证券市场称之为“BACKDOORLISTING”（译为“后门上市”）。借壳上市有利于形成优胜劣汰的竞争机制，提高上市公司质量，优化股市结构和股权结构，有利于重新配置壳资 Backdoor listing, refers to the use of listed companies, “shell” resources, through the acquisition and merger to achieve the purpose of listing a stock or property transactions. Foreign securities market called “BACKDOORLISTING” (translated as “backdoor listing”). Backdoor listing is conducive to the formation of competition mechanism of survival of the fittest, improving the quality of listed companies, optimizing the stock market structure and ownership structure, which is conducive to the reallocation of shell capital