大陆企业赴台上市融资问题研究

Study of Mainland Enterprises to be Listed in Taiwan for Financing

在介绍台湾资本市场的基础上,分析台湾资本市场对大陆企业的吸引力,重点介绍TDR(台湾存托凭证)的现状以及大陆企业赴台发行的主要条件,针对大陆企业赴台筹资存在的中介机构选择、信息披露、台湾与内地会计制度差异、两岸税收和制度差异等主要风险及其缺少专业人才问题提出了防范对策。

Base on the introduction to Taiwan＇s capital market, this paper analyzes its attraction to the main- land enterprises, and expatiates on the status of Taiwan Depositary Receipts and the main conditions for relea- sing TDR in Taiwan by the mainland enterprises. Finally, it puts forward several suggestions for solving the problems the mainland enterprises will have while raising funds in Taiwan, such as the main risks involving se- lection of intermediaries, information disclosure, differences of accounting systems between Taiwan and the ma- inland, differences in cross--strait taxation and systems, and lack of professional talents.