- 期刊
Research on Accounting Measurement of Shell Resources in Backdoor Listing of Enterprises -- Taking Evergrande Real Estate as an Example
摘要
With the deepening development of China's capital market, listed companies are increasingly engaged in mergers and acquisitions, and reverse purchase, a special business, is gradually increasing in practice. As an important industry related to the people's livelihood and a barometer of a country's economic development level, the real estate-related industry chain is long and highly correlated with many industries such as construction, building materials, transportation and energy. Influenced by China's macro-control policies and the increasing saturation of China's real estate market, more and more housing companies are striving for diversified development, hoping to get rid of the dilemma of real estate management through diversified operation. At the same time of development, enterprises need financial support to expand the industrial scale and research and develop new projects, so more and more enterprises want to use backdoor to solve the problem of funds. This paper attempts to take Evergrande Real Estate as an example to discuss the backdoor listing of enterprises, in order to provide reference for accounting measurement in practice.