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中文摘要：
随着全球上市资源流动性的增强，跨境双重上市现象与日俱增。那么跨境双重上市如何影响公司治理？该问题逐渐成为公司治理与金融领域关注的焦点。本文基于国际资本市场的研究成果，对跨境双重上市对公司治理影响的假说、经验证据及跨境双重上市企业的公司治理机制进行了述评，以期揭示跨境双重上市对公司治理影响的研究脉络。
英文摘要：
With ongoing of transition increasing of global listing resources, more and more companies choose to cross list in global capital market, and the effect of cross listing on corporate governance has become a popular issue in the field of corporate governance and finance. From the perspective of the hypothesis of the effect of cross listing on governance, evidence and governance mechanisms in cross listing companies, this study reviews research choroids and provides some suggestions for future research in order to provide some implications for the implementation of the internationalization strategy for the capital market in China.
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