借壳上市是指上市公司的母公司(集团公司)通过将主要资产或产权售予(注入)上市公司,从而实现母公司的上市。母公司注入的资产可以成为上市公司的子公司或分支生产经营单位。其基本思路是,在各方面条件受到限制的情况下,集团公司或某个大型企业先将一个子公司或部分资产改造、改组后上市,然后再将其他资 Backdoor listing means that the parent company (group company) of the listed company sells the parent company by selling (injecting) the main asset or equity into the listed company. The assets injected by the parent company may become subsidiaries or branch production and operation units of the listed company. The basic idea is that in all aspects of the conditions are limited circumstances, the group or a large enterprise first a subsidiary or part of the assets of transformation, restructuring after the listing, and then other funds