中国境外间接上市中的财富外流问题

摘要

企业境外间接上市过程中容易产生财富外流问题,这对中国证券市场发展、货币市场秩序和税收增长产生了负面影响.政府应对境外间接上市过程中的财富外流问题进行必要监管,并对国有企业与民营企业作出区别对待.对此问题的根本解决,取决于改善境内融资条件、健全监管制度、实现企业的平等待遇及加强对私人资产的法律保护等.%The process of indirect listing overseas of enterprises can easily result in wealth outflow, which has imposed a negative impact on the development of security market, the order of money market and the increase of tax revenue in China. Therefore, the government should exercise necessary regulation on the wealth outflow during indirect listing overseas, and treat state-owned enterprises and private-owned enterprises differently. The fund-amental solution to this issue should start from improving domestic financing conditions, improving regulatory system, realizing equal treatment for enterprises and strengthening the legal protection of private property.