I简析借壳上市对企业筹资的利弊——以贝瑞和康借壳 ST 天仪为例摘 要在中国现阶段的国家经济的发展中，企业勇于去改革创新谋求发展。抢占更多的市场份额成为了各个企业的发展目标之一。而融资困难则成为了很多企业在改革发展中非常需要解决的问题。而企业取得上市地位，是企业筹集资金，完善企业结构，提高企业市场知名度的有效途径。相比较于首次募集资金的筹资方式，借壳上市凭借自己途径成本更低，审核时间更短的优势，能快速地通过借壳收购，资产置换等手段，帮助非上市公司的母公司资本快速地做到间接上市。但是证券市场中同时也存在着许多的失败的借壳案例表明，企业借壳上市的过程非常的艰难，且对企业筹集资金带有一定的风险性。本论文首先介绍了企业融资筹资的主要方式，其次介绍了借壳上市的的相关概念论述，包括借壳上市的概念和借壳上市比较常用的交易方式，以及我对借壳上市中壳资源的理解。并且详细地分析借壳上市对企业融资的优势和弊端，最后结合贝瑞和康借壳 ST 天兴仪表的案例，得出借壳上市对企业发展的好处和不足，提出相应的解决方法。从而达到提高企业的上市的成功率的目标。关键词：借壳上市；资产重组；融资；利弊分析IIAnalyze the advantages and disadvantages of backdoor listing on enterprise financingAbstractIn China's current national economic development, enterprises have the courage to seek development through reform and innovation. Grab more market share has become one of the development goals of each enterprise.However, financing difficulties have become a problem that many enterprises need to solve in the process of reform and development. But the enterprise obtains the listing listing status, is the enterprise raises the fund, the consummation enterprise structure, enhances the enterprise market popularity the effective way. Compared with the financing method of raising funds for the first time, backdoor listing, with its advantages of lower cost and shorter audit time, can quickly help the parent company capital of the unlisted company quickly achieve indirect listing through backdoor a...
