境内企业境外直接上市:亟需明晰的监管框架和明确的监管标准

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随着境外直接上市实践的发展,以《公司法(1993年)》为基础,由有关行政法规、规章和其他规范性文件等构成的监管规范体系逐步建立并不断充实。在新形势下,境外直接上市监管暴露出了诸多问题,如监管框架不尽合理,上市条件过于严格、僵化,监管效率和透明度不高等。现阶段,为了维护国家经济安全和社会公共利益,促进境外上市公司规范运作,确有必要对境外直接上市活动实施一定程度的监管,境内监管应与境外上市地监管合理衔接,并充分尊重市场机制的作用。为此,亟需统筹考虑优化境外直接上市监管框架,完善监管制度,明确监管标准,提高监管效率并增强监管工作的透明度。 With the development of direct overseas listing practices, the regulatory system of regulations based on the “Company Law (1993)” and formulated by the relevant administrative regulations, rules and other normative documents has been gradually established and continuously enriched. Under the new situation, there are many problems exposed in the overseas direct listing and supervision, such as unreasonable regulatory framework, too strict listing conditions, rigidification, inefficient supervision and transparency. At this stage, in order to safeguard national economic security and social public interests, and promote the standardized operation of overseas listed companies, it is indeed necessary to supervise the overseas direct listing activities to a certain extent. Domestic supervision should be reasonably linked with the supervision of overseas listed companies and fully respect the market mechanism Role. Therefore, there is an urgent need to consider the optimization of the regulatory framework for direct overseas listing, improve the regulatory regime, clarify regulatory standards, improve regulatory efficiency and enhance the transparency of regulatory work.
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