| 英文摘要 |
The Special Purpose Acquisition Company (SPAC) is a cash shell company that provides companies with an efficient, quick, and cost-effective way to go public by merging with a target company. As a result of the Covid-19, U.S. exchanges have tightened their policies on traditional IPO, resulting in the rapid growth of SPAC, while global exchanges have adjusted their listing rules to actively introduce SPAC. While SPAC makes it easier for companies to go public, they have raised investor protection concerns. To ensure the capital market’s overall stability and safety, the legislation must provide institutional protection, strengthen information disclosure while providing adequate risk warnings, and prudently assess the risk of companies going abroad for SPAC listings. |
