The first section : cross - border issuing and listing of securities , its legal characteristic , regulations and rules involved . the second section : some private law issues with regard to cross - border issuing , including legal status of issuers , methods of listing , corporate governance ; class rights and minority protection , conflict and application of laws , etc . the third section : legal supervision on the cross - border listing and the international regulatory cooperation . the last section : based on the analysis of the legal systems of developed securities market , international practice and the review of prc oversea listing system , the reformational and legislative proposals on the prc oversea listing system and international regulatory cooperation pattern are given in the paper respectively 本文具體包括四個部分:第一部分主要探究跨境證券發(fā)行與上市及其法律特點和所涉及的法律規(guī)則;第二部分從私法的角度,對跨境證券發(fā)行與上市中所面臨的幾個核心和熱點法律問題進(jìn)行了研究,主要包括發(fā)行人的主體資格、發(fā)行與上市的方式、公司治理問題、類別股與類別股東保護(hù),以及法律沖突與法律適用等問題;第三部分從公法的視角,就跨境證券發(fā)行與上市的法律監(jiān)管及國際間的合作進(jìn)行探討;第四部分在考察我國現(xiàn)行的海外上市制度的基礎(chǔ)上,筆者根據(jù)我國的實際情況和從發(fā)展的角度,就我國海外發(fā)行與上市制度所存在的問題及其完善、我國如何參與國際監(jiān)管合作等提出了初步的意見和建議。