反向并购,是一种间接上市行为。其中,所谓的壳资源是指有上市资格,并能够正常营运的公司。在我国资本市场逐渐成熟、证监会对上市发行股票的资格认定越来越严格的背景下,对于拥有良好盈利前景但又难以达到上市标准的企业,反向并购就是企业上市筹集资本的便捷途径。 Reverse mergers and acquisitions, is an indirect listing behavior. Among them, the so-called shell resources refers to the listing qualifications, and to the normal operation of the company. Under the background of maturing capital market and the increasingly stringent requirements of the CSRC for the listing and issuing of shares, reverse mergers and acquisitions are an easy way for listed companies to raise capital for companies that have good earnings prospects but hardly meet the listing standards.