海外上市,是饱受融资之苦的中国中小型企业,尤其是民营企业梦想中的“通天之梯”。然而,今年7月开始执行的美国《萨班斯一奥克斯利法案》却是对这一梦想的重创。严苛的财务条例之下,陈天桥、江南春等财富新贵的“纳市传奇”越来越难以复制。就在一些中国企业苦苦寻找走出融资峡谷的新通道时,年轻的欧洲证券交易 Listing overseas is a “ladder to the sky” in the dreams of small and medium-sized enterprises in China, especially in the private sector, suffering from financing. However, the Sarbanes-Oxley Act of the United States, which came into force in July this year, is a hit on this dream. Harsh financial regulations, Chen Tianqiao, Jiang Nanchun and other wealthy “Na Shi legend” more and more difficult to copy. Just as some Chinese companies struggled to find new ways to get out of the financing gully, the young European stock exchange