浅析VIE架构企业的法律监管制度  

On China’s Legal Supervision System of VIE Structured Enterprises

作　　者：陈曦[1] CHEN-xi(Transnational Law School of Peking University,Beijing,100871,China)

机构地区：[1]北京大学国际法学院

出　　处：《山西省政法管理干部学院学报》2020年第1期25-27,共3页Journal of Shanxi Politics and Law Institute for Administrators

摘　　要：VIE架构帮助众多中国企业实现境外上市融资,但中国法律缺乏对VIE架构的全面规范。随着我国资本市场的成熟与投资环境的改善,回归国内资本市场成为主流,VIE架构的历史使命或将终结。文章介绍了我国目前对VIE架构的法律监督现状,结合《外商投资法》与《外国投资法(草案征求意见稿)》(以下简称《意见稿》)的相关内容,分析了相关法律对VIE架构企业的影响。The VIE structure has helped many Chinese companies achieve overseas listing and financing,but Chinese law lacks a comprehensive regulation of the VIE structure. With the maturity of China’s capital market and the improvement of the investment environment,the return to the domestic capital market has become the mainstream,and the historical mission of the VIE structure may end. This article analyzes the current status of China ’s legal supervision of the VIE structure and the impact of relevant laws on VIE structured enterprises based on the relevant contents of the Foreign Investment Law and the Foreign Investment Law( Draft for comment)( hereinafter referred to as the Draft).

关 键 词：外商投资法 外国投资法(草案征求意见稿) VIE 中概股 

分 类 号：DF96[政治法律—国际法学]