1997年以来，我国证券市场上买壳上市行为风起云涌，大量企业和相关利益团体参入其中，其主要是利益驱动使然，只有仔细分析各利益主体在买壳上市中的成本与收益，才能对这一行为有一充分理解。在买壳上市中，对整个过程有重要影响的利益主体有：壳公司原所有者、买壳方公司所 Since 1997, China’s stock market surging in the IPO market, a large number of enterprises and related interest groups to participate, which is mainly driven by the interests of profit, only careful analysis of the various stakeholders in the IPO shell of the cost and benefits in order to this Behavior has a full understanding. In the listing of the shell, the main beneficiaries that have an important impact on the whole process are: the original owner of the shell company, the shell company