中文摘要：

海外上市是企业国际化的重要途径。战略管理的制度理论视角将海外上市视作企业从某个制度环境进入另一个制度环境的战略行为,在这个过程中合法性机制将会发生不可或缺的重要作用。文章利用合法性理论构建了海外上市合法性驱动模型,利用实用合法性和认知合法性构建了若干作用路径,对企业海外上市的动机及其效应进行全面解读,为研究海外上市行为提供了新的分析框架。

英文摘要：

Overseas listing is one of the most important paths for enterprise internationalization. From the perspective of institutional theory in strategic management, overseas listing can be regarded as a strategic action which means a transfer from one institutional environment to another. By establishing a legitimacy-driven model for overseas listing（LDL）in light of legitimacy theory andseveral acting paths in light of pragmatic legitimacy and cognitive legitimacy, the thesis gives a comprehensive explanation to the motives and effects of overseas listing, offering a new framework for analyzing the actions of overseas listing.