以股权划转或拍卖购买方式廉价获得上市公司 的控制权，进而完成一个借壳上市过程，已 经成为上市公司普遍采用的资产重组手法。如果新的大股东是从战略发展的角度出发，为上市公司长远发展进行规划，则会带来短期及长期业绩的明显改善；否则，如果只是以财务性并购为目标，滥 To obtain the control right of a listed company by equity transfer or auction purchase, and then to complete a backdoor listing process, it has become a commonly used method of asset restructuring by listed companies. If the new major shareholder plans from the perspective of strategic development and plans for the long-term development of listed companies, it will bring about significant improvements in short-term and long-term performance. Otherwise, if only the goal of financial mergers and acquisitions is excessive