In recent years, the trend of back door listing has gradually prevailed. Among these back-door listing cases, the Genome International Company case is the most well-known in Taiwan society. “Back Door Listing”, which means the company obtains the listed enterprise’s right of management to take the advantage of being listed. This research is to study the Genome international company case and refer to the regulation of listed company’s financial information revealing in order to discover the issue of the recent regulation and give the advice on it. By doing this research, hope to help the administration to form the policy to solve the problem and provide the reference for investors’ decision.