我国VIE模式监管问题研究  

Research on China’s VIE Model Supervision

作　　者：宋佳宁 刘海婷 SONG Jianing;LIU Haiting(School of Law, Tiangong University, Tianjin, 300387, P.R.China)

机构地区：[1]天津工业大学法学院

出　　处：《广东第二师范学院学报》2020年第1期96-104,共9页Journal of Guangdong University of Education

摘　　要：VIE模式在我国一直备受争议,主要原因在于其自身的风险可能对企业和国家造成威胁。从监管现状来看,我国关于VIE模式的现行法律法规已无法适应当前的市场要求。在实践中,监管部门及法院对VIE模式的态度也较为模糊,甚至存在前后矛盾。故通过转变VIE模式监管理念、完善VIE模式上市监管和事后监管制度等手段,可达到构建较为完善的VIE模式监管路径的最终目的。The VIE model has been controversial in China,mainly because its own risks may pose a threat to enterprises and the country.Judging from the status quo of the related regulations,China's current laws and regulations can no longer meet the market’s requirements.In practice,the attitudes of the supervision departments and the courts are vague as well,and even inconsistent.Therefore,the ultimate goal of constructing a more comprehensive VIE model supervisory path can be achieved by changing the VIE model supervisory concept,improving the VIE model listing supervision,and the‘after-the-fact’supervisory system.

关 键 词：VIE模式 境外间接上市 法律监管 

分 类 号：D92[政治法律—法学]