The theorical basis of the research on buying shell and the standardizing development of the enterprise is realizing the efficiency through the optimum disposition , that is , reaching the biggest effectiveness with the minimum cost . and that make both sides gain profits 研究买壳上市与企业规范化发展的理论依据就是通过市场竞争达到资源的最优配置，实现效率的最大化，即以最低的成本达到最大的效用，使投资双方均获利。
Weighed in line with the endurance of the chinese stock market and the present operational situation , institutional partitioned offering is the best approach with practical operability , and blank check offering , as a shortcut to overseas offering , is also a feasible pattern 根据我国股市的承受能力以及国有商业银行的经营现状进行利弊权衡，机构分拆上市是具有现实操作性的最佳方案，而买壳上市作为境外上市的一条捷径，也是一种可行的模式。
From early nineties of last century , strategic alliance has become mainstream of world fifth waves of m & a . m & a in china has transferred from the form of mainly buying public company with the only aim to get money from investors to the one of strategic alliance with the aim of long - term development 战略并购已成为从这个世纪九十年代以来世界第五次并购浪潮的主流，中国并购市场也正在从以买壳上市圈钱的财务性并购为主转向基于长期发展目标的战略并购。
