Offcn Education Technology Company Limited Research On Financial Performance Commitment And Optimization Path Of Reverse Takeover

China is a country with a large population.To improve the comprehensive quality of the people depends on the sound development of the education industry.The education industry mainly relies on public education,but it is difficult to meet the increasing demand for education only by public education.In 2016,Non-state Education Promotion Law of the People’s are clearly divided the private education enterprises into profit-making enterprises and non-profit enterprises,which is the direction of the development of private education enterprises.On the basis of policy support,public education,as a profit-making private education enterprise,hopes to quickly enter the securities market by backdoor,improve its popularity in the field of public examination and training,and expand its business scale through securities financing to obtain more students.Backdoor listing is not only one of the ways for enterprises to enter the securities market,but also can make the backdoor enterprises avoid the risk of suspension and optimize the allocation of social resources.Many scholars have focused on the research of the shell listing mainly in the industries with sufficient capital.Most of the ideas are focused on the performance impact after the listing of the loan shell,which will separate the borrowing shell from the subsequent operation.On the basis of combing the relevant literature at home and abroad,this paper introduces the general motivation and implementation path of backdoor listing in China.we choose Offcn as the case study object,analyze its borrowing motivation and implementation plan,and analyze the financial performance and performance commitment after borrowing the case.The conclusions are as follows: The acquisition has achieved the expected target.Positive performance has been achieved.Completed the set performance commitment At the same time,the following deficiencies are found: Excessive risk of high performance target.Failed to give full play to the synergy effect of M & A.Finally,this paper puts forward the corresponding countermeasures for the problems of Offcn company backdoor listing.Based on the above research,this paper hopes to provide some theoretical support and experience for the backdoor listing and follow-up operation of education enterprises.