海澜之家借壳上市前后财务绩效对比研究

ABSTRACTNow a large part of the market economy is private economy.In recent years,theprivate economy has been growing rapidly,and it can grow by 30%every year,whichis much faster than the national economy.However,private enterprises are also facinga great crisis.Lack of funds and financing make it difficult for private enterprises tomove forward,which causes many private enterprises to enter the market indirectly,which is backdoor listing.Backdoor listing has the advantages of low cost,short cycleand high efficiency.The key is that backdoor listing can avoid some highrequirements and provide opportunities for private enterprises that want to be listed inChina.Clothing industry occupies an important position in China's economic systemAfter the reform and opening up,it has developed rapidly in the past decades,and itsdevelopment trend is relatively stable up to now.Because people's living standard hasimproved,so people's expenditure in the field of clothing has also increased.Financial performance evaluation is the focus of performance evaluation system,because financial data is easy to get and indicators are comprehensive.Whether anenterprise is developing healthily or not is measured by financial performance.At thesame time,financial performance is the basis of enterprise development.Therefore,financial performance is the core of enterprise performance.There are many private enterprises listed through backdoor.Among theseenterprises,Hailan home,which ranks the top in the clothing industry,has certainrepresentativeness.Therefore,this paper chooses Hailan home to study.This paperanalyzes the debt paying ability,operation ability,profitability and developmentability of Hailan family.This paper analyzes the impact of backdoor listing on thefinancial performance of Hailan family.First of all,it points out the researchbackground of this paper and the research summary at home and abroad,and brieflyintroduces the research methods;then it introduces the related concepts andtheoretical basis of backdoor listing and financial performance;draws the collectedfinancial data of Hailan home into a chart,and then analyzes the data of Hailan home