©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,,(JSD)199488,,,,A(QFII)A,,,,,:,,,,,,:;;,,H,,H(),H(),,,,,H,,,,,,,,,20,,©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(1997),(),,,,,,2007,,,,,2003(),2003,,H,,;,,,,,,,,,,,,,,,,,,(),2004,,,,,,,,,,,,,,,,,(YingliGreenEnergyHoldingCompanyLimited)2007,,,20068261(1997),[1997]21,1997620,20031215,2008106,,,,©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),51%,,,,51%,,49%,,,2007620079,,30%51%49%,,,,20068,,,,,19992006,,,,?,,,,,,,,,1997,2000,,,1997,,,,,,,1997;,,,,1997,,,2000,,,2003,,,20068,6(10),,10,361,200689()2006(2010331),2007109()(2010331)19973,,,200069,[2000]72©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()(),,,,,19971997,,()1997A,,,,,2004461200688,20069820042:;20043:,200426:,2009319(2009),200951©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,,,20093,,,,,2000,,2006810,,21,,,(),(),,,,,,A,,,,,,AH,,,,(),,,,,,,,10,,,(),,,,,,,,,561,2009,©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,,2002,2004,,,2003,,,()661,,,HalS.Scott,InternationalFinance:LawandRegulation(SecondEdition),Sweet&Maxwell(2008),pp.21-25,,,,,,,,J.PiotroskiandS.Srinivasan,TheSarbanes-OxleyActandtheFlowofInternationalListings,WorkingPaper(April2007),HalS.Scott,InternationalFinance:LawandRegulation(SecondEdition),Sweet&Maxwell(2008),p.62.