民营企业借壳上市的财务绩效研究——以居然之家为例  

Research on the Financial Performance of Private Enterprises in Backdoor Listing——Take Easyhome as an Example

作　　者：周颉 邵宏 ZHOU Jie;SHAO Hong(School of Economics and Management,Hubei University of Technology,430068,Wuhan,Hubei,China)

机构地区：[1]湖北工业大学经济与管理学院,湖北武汉430068

出　　处：《特区经济》2025年第3期66-69,共4页Special Zone Economy

摘　　要：民营企业通过借壳上市,既能合理优化资源配置,规避资金短缺的风险,也能为民营企业扩张资本提供便利条件。本文通过分析2019年居然之家借壳武汉中商成功上市的案例,从偿债、盈利、运营和发展能力这四个主要的财务指标入手,对居然之家借壳上市后的财务绩效进行剖析,并在此基础上进行总结和启示,以期为想要借壳上市的企业提供一些参考建议。Through backdoor listing,private enterprises can not only reasonably optimize the allocation of resources,avoid the risk of capital shortage,but also provide convenient conditions for private enterprises to expand capital.By analyzing the successful listing of Easyhome through the backdoor listing of Chinese businessmen in Wuhan in 2019,this article analyzes the performance of Easyhome after backdoor listing from the four main financial indicators of debt repayment,profitability,operation and development capacity,and summarizes and enlightens on this basis,in order to provide some reference suggestions for enterprises that want to backdoor listing.

关 键 词：借壳上市 财务绩效 居然之家 

分 类 号：F272[经济管理—企业管理]