中国企业在海外上市过程中,包括公司治理、独立经营、法律架构重组、税务、会计等在内的七大问题是主要障碍。公司治理。中国企业没有建立完善的董事局架构,未能建立完善的企业内部控制系统及程序,缺乏良好的 During the process of overseas listing of Chinese enterprises, the seven major problems, including corporate governance, independent operation, legal structure and reorganization, taxation and accounting, are the major obstacles. Corporate Governance. Chinese enterprises did not establish a sound structure of the board of directors, failed to establish a sound enterprise internal control system and procedures, the lack of good