In order to realize overseas listing,enterprises may need information disclosure,which might pose a potential risk to national security.Based on this,this paper makes some research from both national and enterprise levels.At the national level,we should continue to promote and deepen the cross-border audit supervision cooperation,establish a data prevention and tracking mechanism,define sensitive data,and take countermeasures if necessary;at the enterprise level,be prepared for dual listing or return of Hong Kong shares,and strengthen the construction of sensitive information protection system.By these measures,it is not only conducive to the overall interests of the country,but also to the protection of enterprise development and legitimate rights and interests.
关键词
总体国家安全观/数据披露/赴美上市
Key words
overall national security/data disclosure/listing in the United States