【作者】 陈朝琳；

【导师】 孟林明；

【作者基本信息】 厦门大学 ， 工商管理， 2002， 硕士

【摘要】 由于我国民营企业在国内上市受到许多法规和习惯的限制，境外证券市场就成为一些民营企业关注的对象，香港市场由于其独特的优势成为许多民营企业境外上市的首选。 本文从企业的角度出发，着重从实务方面阐述我国民营企业在香港上市过程中遇到的相关问题，包括上市前的决策，决定上市后的工作以及上市后的注意事项等。 本文共分五章。在第一章对中国企业香港上市的几种主要形式及民营企业的判定标准进行界定后，第二章论述了民营企业的上市动机、上市需要考虑的主要问题、境内外上市比较以及香港上市的优势，阐明民营企业香港上市前必须进行可行性研究的主要思路。第三章在假设民营企业已经基本符合条件并决定香港上市的前提下，在选择各个中介机构方面的问题，包括各中介机构在上市工作进程中的职责以及选择中介机构应该关注的主要因素。在聘请相关的中介机构之后，确定重组方案至关重要。第四章在明确重组的目标、原则和内容后，介绍了股权重组及资产和业务重组两方面的相关问题，并用成都托普科技股份有限公司和裕兴电脑在香港创业板市场的案例做相应的说明。第五章阐述了上市工作进程中涉及到的中国法律和会计问题。结束语简要地介绍了上市后应该注意的事项。更多还原

【Abstract】 Due to the restrictions of the customs and rules over the domestic security market,the abroad ones become Chinese private enterprises’ subject of going public. Hong Kong Exchanges and Clearing Limited (HKEx),with its particular advantage,is aimed as the main choice by many private enterprises.In the view of the private enterprises,the paper dwells on the relevant aspects correcting about going public for Chinese private enterprises in HKEx,including the issues before and after the decision-making of going public in HKEx.The paper is composed of five chapters. Chapter 1 defines the main methods of going public in HKEx for Chinese companies and the definition standard of the private enterprises. Chapter 2 illustrates the motivation of going public,the main issues about going public,the comparison of going public in between domestic and abroad security markets,the advantage of HKEx,thus forwarding the main method of feasibility research of going public in HKEx for the private enterprises. Chapter 3,under the assumption that the enterprises has fulfilled the requirements and has decided to go public in HKEx,discusses the issues about the choice of the agencies,including their responsibilities and relevant issues. After employing the agencies,the realignment plan becomes the main concern. Chapter 4,after specifying the target,principle and content of realignment,introduces the share realignment,assets and business realignment,with the cases of Tuopu Technology and Yuxing Computer as the illustrations. Chapter 5 elaborates the law and accounting issues involved in the going public procedure. The tag briefs the relevant issues after going public in HKEx.更多还原