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1.2011年8月1日中国证券监督管理委员会令第73号公布2.自2011年9月1日起施行为了贯彻落实《国务院关于促进企业兼并重组的意见》(国发〔2010〕27号)的有关规定,支持企业利用资本市场开展兼并重组,促进行业整合和产业升级,进一步规范、引导借壳上市活动,完善上市公司发行股份购买资产的制度规定,鼓励上市公司以股权、现金及其他金融创新方式作为兼并重组的支付手段,拓宽兼并重组融资渠道,提高兼并重组效率。现就有关事项决定如下:
1. August 1, 2011 Issuance of China Securities Regulatory Commission Circular No. 73 2. Effective September 1, 2011 In order to implement the “Opinions of the State Council on Promoting Merger and Reorganization of Enterprises” (Guo Fa [2010] No. 27) Relevant regulations, support enterprises to use the capital market to carry out mergers and acquisitions to promote industry consolidation and industrial upgrading, and further regulate and guide backdoor listing activities, improve the system of listed companies to issue shares to buy assets, to encourage listed companies to equity, cash and other financial innovations As a means of payment for mergers and acquisitions, broaden the financing channels for mergers and acquisitions and improve the efficiency of mergers and acquisitions. The relevant decisions are as follows: