近年来,我国境外直接投资迅速增长,境内企业“走出去”的步伐进一步加大。中国境内A股上市公司(下为上市公司)作为中国企业的中坚力量,凭借对资本市场趋势的清楚认知,也在该等海外投资的浪潮中扮演着十分重要的角色。本文旨在针对海外投资境内监管新环境,就上市公司海外并购涉及的境内监管所需手续进行梳理,同时对海外投资过程中极其重要的法律尽职调查及上市公司海外并购的常用交易结构进行总结和分析。 In recent years, the overseas direct investment in our country has been rapidly growing. The pace of domestic enterprises’ going global has further increased. As the backbone of Chinese enterprises, A-share listed companies in China (listed companies under the listed companies) play a very important role in the wave of overseas investment by virtue of their clear understanding of capital market trends. The purpose of this paper is to review the necessary formalities for domestic regulatory agencies involved in overseas mergers and acquisitions of overseas listed companies and to summarize and conclude the legal due diligence in overseas investment and the common transaction structure of overseas mergers and acquisitions of overseas listed companies. analysis.