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dc.contributor.advisor卢炯星
dc.contributor.author郑琳
dc.date.accessioned2016-01-13T02:47:27Z
dc.date.available2016-01-13T02:47:27Z
dc.date.issued2013-09-13 15:41:12.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75475
dc.description.abstract自2000年新浪首次使用可变利益实体结构(VariableInterestEntities,以下简称“VIE结构”)在海外实现上市以来,该结构已经成为我国国内企业实现境外上市的一种“不成文”的方式。虽然我国监管当局曾经发布一系列规定来规制国内企业的境外上市行为,但却迟迟没有出台单独规制可变利益实体结构的相关规定。鉴于VIE结构过去曾经为我国互联网企业做出的巨大贡献以及目前该结构相对稳定的运行态势,我国监管部门对于VIE结构的运用一直持“默许”态度。 直到2011年“支付宝”事件的出现将可变利益实体结构再一次推上了舆论的风口浪尖,2012年7月新东方调整其境内VIE结构的行为更是招致境外做空机...
dc.description.abstractSince SINA applied the VIE (Variable Interest Entities) model to list in overseas stock market in 2000, the VIE has been a widely used way for domestic enterprise to go abroad. Although China’s regulatory authorities have issued a series of regulations to the overseas listing of domestic enterprise, there are still no regulations particularly for the VIE. Because of the great contribution the VIE ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=37551&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39248
dc.subjectVIE结构
dc.subject协议控制
dc.subject法律监管
dc.subjectVIE
dc.subjectControlling Contract
dc.subjectLegal Regulation
dc.title可变利益实体结构及其法律监管制度研究
dc.title.alternativeThe Research of Variable Interest Entities and Its Legal Regulation
dc.typethesis
dc.date.replied2013-06-04
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_经济法学
dc.description.note学号:13620101150199


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