芒果传媒系列子公司“类借壳”交易模式及财务绩效分析
Analysis of the Financial Performance of the “Backdoor-Like” Listing of Mango Media’s Series of Subsidiaries

我国IPO的高门槛和严格的借壳上市新规，使得部分文化传媒企业很难成功实现上市。类借壳不同于传统的借壳上市方式，目前在我国还未被普遍使用，但是作为替代IPO上市和类借壳上市的最好办法，值得我们深入学习、研究和发掘。本文通过分析芒果传媒系列子公司类借壳快乐购的财务绩效得到启示，能够为同类型企业提供一个新的上市思路，丰富了我国对于类借壳上市相关内容的研究。
China’s high IPO threshold and strict new backdoor listing rules make it difficult for some cultural media enterprises to successfully go public. Backdoor listing is different from the traditional backdoor listing method, which is not widely used in China, but as the best alternative to IPO listing and backdoor listing, it is worth our in-depth study, research and exploration. This paper is enlightened by analyzing the financial performance of Mango Media’s series of subsidiaries of Happy Buy, which can provide a new listing idea for the same type of enterprises and enrich the research on the relevant content of backdoor listing in China.